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2017 (8) TMI 1150 - AT - CustomsPenalty on Customs Cargo Service provider and a custodian - Regulations 12 (8) of HCCAR, 2009 - Held that: - the main reliance by the adjudicating authority, for imposition of penalty is the statement of the driver - the statement of the driver of the trailer, which admittedly was not the trailer intercepted by the officer, is the basis for holding against them. It is well settled law that a statement of the co-accused cannot be made the sole basis for penalizing the assessee without there being and independent corroboration from the independent source. The veracity of the said statement has also not been tested by providing x-examination of the deponent - The appellants have also contended that no outsourcing done without the permission of the Commissioner - there is no justifiable reason to impose penalty upon the appellant - appeal allowed - decided in favor of appellant.
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