2007 (9) TMI 154 - AT - Customs

Record does not reveal that appellant was called for examination u/s 108 C. Act or given opportunity to defend When there is no evidence of involvement to finance illegal import not there was opportunity of rebuttal then action cannot be taken against appellant on basis of statement of third party

Summary

The Appellate Tribunal CESTAT, Kolkata found that the appellant was implicated without direct or indirect evidence of involvement in the case. The appellant was deprived of natural justice and not given the opportunity to defend the charges. The appeal was allowed, setting aside the impugned order due to lack of direct evidence and opportunity for rebuttal.