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2015 (9) TMI 343 - HC - CustomsConspiracy to make fictitious exports – Retraction of statement – Cross-examination of Witness – Tribunal in second round allowed Revenue appeals and imposed penalty under section 14(1) of Customs Act, 1962 upon appellant by concluding that both appellant and one other were involved in transactions which led to inflated and bogus claims of refund / rebate / drawback – Held that:- Adjudicating Authority observes that allegations against appellant are that he entered into conspiracy to make fictitious export to Russia against repayment of state credits granted to erstwhile Soviet Union Republic (USSR) and colluded with others – Appellant retracted his statements at first available opportunity – He filed additional interim reply specifically stating therein that DRI and his officials coerced him to write statement inculpating him – This affidavit, though received by DRI, has not been rebutted – Tribunal has not concluded that Commissioner's reasoning is either perverse or vitiated by any error of law apparent on face of record – Instead, Tribunal makes reference to general principle that retraction of statement and cross-examination of certain persons would not make any dent in plethora of evidence produced by Department and confessions of various persons – Therefore, further finding that case cannot be demolished merely by cross-examination of witnesses by ignoring circumstances and corroborative evidence is equally vitiated because crossexamination may contain admissions – Thus, Tribunal's conclusions cannot be sustained and are vitiated by errors of law apparent on face of record – Tribunal's order deserves to be quashed and set aside – Decided in favour of appellant.
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