SHARAD DUGAR Vs. COMMISSIONER OF CUSTOMS, ICD

JUDGEMENT

(1.) The above captioned appeals have been preferred against the common order -in -appeal dated 9 -4 -2001 vide which the penalty of Rs. 50,00,000/ - had been imposed on the appellant No. 1 and of Rs. 25,00,000/ - on the Appellant No. 2.

(2.) The facts giving rise to these appeals may briefly be stated as under : -

(3.) The appellants contested the correctness of the show cause notice. They denied their involvement in the export of seized antiques. Shri Sharad Dugar, appellant maintained that his alleged confessional statement was taken under duress and he was tortured also. He even retracted his confessional statement. He denied of having ever exported the seized antiques through Rameshwar Mittal. Similarly, Shri Girish Dhawan, appellant denied his involvement in the export of antiques and maintained that his statement was also taken under duress and threats which was retracted by him on the first available opportunity. Shri Rameshwar Mittal also denied the allegations of the show cause notice and alleged that his confessional statement was obtained under coercion and duress.