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2015 (8) TMI 819 - AT - CustomsImposition of Penalty for abetting of smuggling of Vitamin B1 – Vide impugned order, adjudicating authority imposed penalty on each appellant under Section 112(a) and 112(b) of Customs Act, 1962 – Held that:- Appellant-2 admitted purchasing of Vitamin B1 from Appellant-1 – Admittedly said vitamin B1 was imported and appellant-2had not asked for bill of entry for these materials nor has he issued any bills for sale of these goods – Settled position that confessional statements recorded by custom officer was valid piece of evidence for proceedings under Customs Act – Thus, case against Appellant-2 of aiding and abetting of smuggling of Vitamin B1 was clearly established as he has dealt with smuggled goods, by undertaking resale after import – Appelant-1 has also in his confessional statement admitted to having undertaken smuggling of Vitamin B1 and tetracycline hydro chloride under cover of paraffin wax – Therefore, imposition of penalty on Appellat-1 and appellant-2 under Section 112(a) cannot be faulted at all – Decided against Appellant.
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