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2016 (12) TMI 1504 - AT - CustomsExports of contraband/ restricted goods - Hashish - imposition of penalty u/s 114 of the CA, 1962 - whole case revolves mainly on the statements of the appellant recorded and certain evidences relied upon by the Revenue - it was claimed by appellant that the statements were taken under coercion and duress - Held that: - it is not only appellants statement alone but there are various corroborative evidences such as categorical statement of Shri. Nitin K Bhanushali who clearly stated that appellant is the main person who was involved in the exports of contraband/ restricted goods - further nothing was found in support of appellant, that the allegations are untrue, and violating the principles of natural justice. Ld. Commissioner in the denovo adjudication process complied with the principle of natural justice holding that Shri. Haresh Gandhi had aided and abetted Shri. Nitin Bhanushali in the illegal exports and passed a reasoned order of imposition of penalty u/s 114 - imposition of penalty upheld - appeal dismissed - decided against appellant.
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