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2015 (11) TMI 682 - HC - CustomsImposition of penalty - Whether in the facts and circumstances of the case, the Hon’ble Tribunal is justified in setting aside the order imposing penalty upon the first respondent on the basis of the statement of the co-accused recorded by Customs officials in terms of the dictum delivered by the Apex Court in Shri Naresh J. Sukhavani v. UOI reported in [1995 (11) TMI 106 - SUPREME COURT OF INDIA] and various benches of the learned Tribunal. - Held that:- It is discernible to the extent that in customs cases, a confession alleged to have been given by a co-accused is binding upon other accused. - Jayakumar Nair has given a confession statement, wherein the alleged involvement of the first respondent has been mentioned. - only the said Jayakumar Nair has given the alleged confession. It may be true that in the confession alleged to have been given by the said Jayakumar Nair, some material ingredients are found place against the first respondent and that itself is not at all sufficient for coming to a conclusion that the first respondent has also involved in the offences alleged to have been committed by the said Jayakumar Nair. - The Customs, Excise and Service Tax Appellate Tribunal, Chennai after considering the rival contentions raised on either side and also after considering the correct position of law has rightly disallowed the claim made on the side of the Department. In view of the discussion made earlier, this Court has not found any force in the contention putforth on the side of the appellant and the substantial question of law settled in the present Civil Miscellaneous Appeal is not having substance at all and altogether the present Civil Miscellaneous Appeal deserves to be dismissed. - Decided against Revenue.
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