Home Case Index All Cases Customs Customs + AT Customs - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 192 - AT - CustomsPenalty u/s 114 - Import of illicit consignment - Held that:- Appellant that he cannot be penalised on the basis of the statements of the co-accused particularly in the absence of cross-examination. However, I find that he himself gave statement under Section 108 ibid that he agreed to use of IE code of M/s. ICI India Pvt. Ltd. and affixed the signatures on the documents to get the consignment cleared. This statement was never retracted and is an admissible evidence. Indeed, the statement of the appellant which was never retracted is in complete harmony with the statements of Mr. Rajeev Gupta and Shri Nand Ram. Thus, even if the statements of both these persons are not relied upon, the very fact that they are in harmony with the statement of the appellant, further enhances the evidentiary value of the appellant’s statement to a degree sufficient for the purpose of imposition of penalty under Section 114 ibid. In the light of the foregoing and having regard to the nature of mis-declaration and nature of the impugned goods, I am of the view that the appellant is liable to penalty under Section 114 of the Customs Act. Also the penalty imposed by the adjudicating authority is neither excessive nor arbitrary or perverse. Therefore, I see no reasonable ground to set aside the impugned order - Decided against assessee.
|