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2013 (9) TMI 218 - AT - CustomsSmuggled goods - Huge quantity of smuggled silver bricks of foreign origin were confiscated along with vehicles, vessel and country crafts used for smuggling/transport of such smuggled goods – Whether the assesse was involved in the smuggling activities relating to above confiscated silver – Held that:- The assesse’s confessions stand corroborated not only by co-accused but also by other persons and other evidences as found from the hotel registers - the letter addressed to Collector Central Excise does not in any way reduce the evidentiary value of his confessional statement which stands corroborated by other evidence in the form of statements – Decided against assesse. Penalty – Held that:- The involvement of the assesse in the landing of silver and arranging for transport were proved and penalty on him was warranted – but as the penalty upon the co- noticees were penalty was reduced thus reduced for the present assesse also.
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