Judgment

SABYASACHI MUKHARJI, J. : - These two appeals are under S. 130E(b) of the Customs Act, 1962 (hereinafter called the Act) from the orders passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter called the CEGAT). The questions involved in these two appeals are identical. The appellants claim to be the citizens of India is not disputed. At the material time in 1983 they were based in Hong Kong and Singapore respectively.

2. In February, 1983, when the appellants came to India, they were charged with alleged offences under Ss. 112 and 114 of the Act and also simultaneously with the alleged offences under the Foreign Exchange Regulation Act, 1973 (hereinafter called the FERA). The Enforcement authorities recorded under S. 40 of the FERA the appellants statements at the time of their arrest. It is alleged that these statements were obtained under duress and by using third degree methods against them, who soon thereafter retracted their statements. No statement were, however, recorded by the Customs authorities under the corresponding S. 108 of the Act. In the FERA proceedings, the Enforcement Directorate, it is stated, applied that there was no evidence a