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2014 (10) TMI 713 - AT - CustomsPenalty u/s 112 - Seizure of goods - Held that:- Adjudicating Authority first to satisfy himself that the statement recorded during the course of investigation and thereafter if necessary allow the cross-examination of the persons whose statement has been relied upon. As in this case, this has not happened. Moreover, the statement of Shri Sujit B. Satam has not directly implicated the appellant as accused for the impugned consignment. With regard to the earlier consignments, where the corroborative statement has been recorded by the investigating team, in this case, it has held that for the earlier consignment, there is no evidence on record, same cannot be confiscated. When this finding has been made by the Adjudicating Authority and same has been accepted by the department. In these circumstances, no penalty is warranted against the appellant as the appellant is not importer (as no bill of entry is filed), no inculpatory statement is recorded for the impugned consignment and the provisions of Section 138B of the Act were not followed - Decided in favour of assessee.
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