Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-23-1989
Reported in : (1990)(27)LC206Tri(Kol.)kata
..... in the personal memorandum of a diary.9. later, kripal mohan virmani was apprehended on 28.8.1986 and in his statement under section 108 of the customs act he stated harnam singh introduced hip to one surinder malhotra informing that he would help them in smuggling of hashish. he also stated that ..... before the dri and he and his brother were taken by the dri officers and he accepts that kripal mohan virmani will be subjected to third degree methods. so also, on 13.9.1 986 kripal mohan virmani had given an application to the learned magistrate stating that he was beaten and ..... of shri virmani cannot be relied upon as he was coerced and was assaulted and he had injuries on his body which was established by his medical examination. it is also stated that the statement of shri virmani's daughters are irrelevant and they are of no significance. it is also contended ..... establish some fictitious companies for export of hashish. as per their directions, shri subhas narang rented offices at 170, hari nagar ashram, new delhi and g-2, vishal market, parmanand colony, new delhi, that for running these two offices, shri subhas narang introduced himself as narinder kumar as per the direction of s ..... documents to shipping agents. after the winding up of earlier two firms, they floated two more fictitious firms-(1) m/s.northern exports, new delhi, (2) modern machinery and instruments, new delhi and that all documents for r.b.i. and trader bank were executed by subhas narang under the fictitious name .....Tag this Judgment!