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2016 (7) TMI 413 - AT - CustomsLevy of penalty for abetment - Provisions of Section 112(a) of Customs Act 1962 - import of goods without payment of duty - Held that:- It is only Shri Charley who gave the statement to the effect that the appellant Shri Sunny was knowing about the imports and has received non-duty paid goods. Admittedly, such statement of Shri Charley being the statement of co-accused cannot be admitted for evidence without any corroboration to that effect. This law is well settled and does not require support of any precedent decision. There being no other evidence on record to show that the non-duty paid clearances from the port area by Shri Charley were with the active knowledge, aiding and abetting of offence by Shri C.K. Sunny, imposition of penalty in terms of Section 112(a) on the finding that he did not make any efforts to obtain the bills of entry in respect of imported consignment cannot be upheld. - No penalty - Decided in favor of the appellant.
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