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2012 (11) TMI 531 - CESTAT, MUMBAICHA – mis-declaration – alleged that during the course of investigation, the DRI recorded a statement of Shri Mukesh Thakkar, Proprietor of the appellant firm wherein the appellant under duress admitted mis-declaration - Held that:- Based on a retracted statement without any corroborative evidence, this charge cannot be established - during the inquiry proceedings, the exporter as also the employee of Shri Vijay Mange have testified the licence was not sublet at all and the transaction was undertaken by the appellant himself - none of the charges imputed against the appellant have any basis. Further the investigating officers, whose cross-examination was sought for by the appellant, never presented themselves for cross examination during the inquiry proceedings, thereby denying the appellant a reasonable opportunity to prove his case - charges have been proved does not stand any legal scrutiny and is perverse and bad in law – In favor of assessee
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