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2016 (1) TMI 1050 - AT - CustomsLevy of penalty on G-cardholder of M/s. Quick Clear Agency, holder of CHA licence - involvement in smuggling of goods - appellant contended that he was compelled to give statement under Section 108 of the Customs Act, 1962 which he retracted. He had nothing to do with the smuggling of the impugned goods. - Held that:- a bald retraction without any evidence of threat or coercion does not take away the evidentiary value of a statement recorded under Section 108 Customs Act, 1962. Having regard to the nature of impugned goods and in view of the fact that their value, we are of the view that the penalty imposed by the adjudicating authority is not unreasonable or arbitrary. - Levy of penalty confirmed - Decided against the appellant.
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