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1 - 10 of 25 (0.29 seconds)Section 24 in The Indian Evidence Act, 1872 [Entire Act]
The Customs Act, 1962
Article 22 in Constitution of India [Constitution]
Section 66 in The Income Tax Act, 1961 [Entire Act]
Section 164 in The Code of Criminal Procedure, 1973 [Entire Act]
K. Babu Rao And Ors. vs Collector Of Customs on 17 December, 1985
10. I have heard both the sides and have gone through the records. The facts are not disputed. The applicant was arrested on 27th June, 1986 and his statement was recorded on 28th June, 1986 and the applicant was released on bail on 30th June, 1986. The Collector in his order has observed that the applicant's counsel Shri R.V. Parirajan and Shri V.P. Ravindran had produced a certificate issued by Dr. Fernando, Government Hospital, Kayalpatnam to the effect that Shaduly had complained to him at 7.20 a.m. on 1st July, 1986 that he was assaulted with stick and rubber belts for nearly four hours in Tuticorin Customs Office. He had also certified that Shaduly bore injuries and contusions on various parts of his body. The Counsel also stated that the stones under seizure were purchased from various persons in Kayalpatnam area. It is also not disputed that his statement on which the order has been based was a statement recorded while under custody. The Tribunal in the case of K. Babu Rao and Ors. v. Collector of Customs, Cochin reported in 1986 (26) E.L.T. 766 (Tribunal) had held as under :-
Parimisetti Seetharamamma vs Commissioner Of Income-Tax, Hyderabad on 21 April, 1965
Hon'ble Supreme Court in the case of Parimisetti Seetharanamma v. Commissioner of Income-tax, Andhra Pradesh, Hyderabad reported in AIR 1965 SC 1905 had held that the conclusion of the Tribunal recorded by wrongly, throwing the burden of proof upon the assessee cannot be regarded as binding upon the High Court in a reference under Section 66 of the Income-tax Act. Para No. 10 from the said judgment is reproduced below :-
Section 113 in The Customs Act, 1962 [Entire Act]
Collector Of Customs, Madras And Ors vs D. Bhoormul on 3 April, 1974
In the facts and circumstances of the case the question whether the Tribunal has gone into the sufficiency of the evidence and the veracity of the appellant's statement will have to be examined in the context of the judgment of the Hon'ble Supreme Court reported in 1983 (13) E.L.T. 1546 in the case of Collector of Customs v. D. Bhoormull wherein in the Hon'ble Supreme Court has given guide-lines. The relevant portion reads as under :