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S.P. Hyder Ali And 5 Ors. vs Commissioner Of Customs on 26 November, 1999 cites

Manindra Chandra Dey vs Cegat on 12 September, 1991

9. Reliance was placed on the Calcutta High Court judgment rendered in the case of Manindra Chandra Dey v. CEGAT as which laid down the factors which are required to be considered forjudging whether the statements were voluntary in nature or not. One of the factors were that if the statement have been taken under physical torture or under pressure from the officers, then the voluntary nature of the statement is lost. The ju^ment was heavily relied to show that the statements recorded were not voluntary and cannot be relied solely for this purpose in the absence of examination of the truth of other statements. The Customs officers have failed to examine the unaccompanied baggage having been removed without payment of duty. The statements given by claimants and appellants subsequently on producing duty paid documents not having been examined was sufficient to set aside the case.
Calcutta High Court Cites 6 - Cited by 17 - Full Document

Additional Collector Of Customs vs Mogul Lines Limited on 1 January, 1800

13. Reliance was also placed on the judgment of Additional Collector of Customs v. Mugal Lines Ltd. as . It was argued that the Commissioner's finding that everyone cannot be accepted as claimant is not a sound proposition in view of the judgment cited by them. It was pointed out that the judgment relied by the Commissioner as is not at all relevant to the facts of the present case. As the claim had been lodged in that case for the first time before the Tribunal while in the present case the claim had been lodged immediately on the seizure of the goods by the persons who had brought and paid duty.
Bombay High Court Cites 8 - Cited by 4 - Full Document
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