- (1.) The appeal of the department is directed against a rather terse order of August 19, 2014 by which the writ petition has been allowed and confiscation of eleven gold biscuits from the writ petitioner and the consequent penalty annulled.
(2.) Sometime early in November, 1994, the writ petitioner was apprehended outside his shop in Bowbazar with eleven gold biscuits. The seizure list, a copy whereof appears at pages 78 to 80 of the appeal papers, reveals the total weight of the seized material to be 1283.650g. There was one piece which weighed 116.52g. and all the other pieces weighed, at least, 116.67g. The biggest one weighed 116.77g.
(3.) Immediately upon the seizure of the goods, a statement was obtained by the Customs authorities from the writ petitioner. However, it is not necessary to go into such statement, as the petitioner claimed at the foot of such statement that the statement was recorded without the consent of the writ petitioner. Subsequent undisputed statements were made by the writ petitioner under Section 108 of the Customs Act, 1962. The essence of such statements and the defence spun by the writ petitioner were summarised in the order of adjudication and in the appellate order of the tribunal.;