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2019 (3) TMI 454 - AT - CustomsPrinciples of natural justice - imposition of penalty on the co-noticee/appellant - case of Revenue is that appellant has been observed to be associated with Deepak Rishi @ Rajesh And Hemant Sachdeva for the noticed stuffing and custom clearance of the container No. KKTU 7808312 mis-representing himself as G-Card holder - Held that:- Girish Kumar himself in his statement under Section 108 of Customs Act, 1962, as was recorded on 15.10.2012 has acknowledged him to be the employee of Deepak Rishi @ Rajesh & Hemant Sachdeva and about signing the impugned shipping bill. But this evidence though highlight the guilt of Deepak Rishi for whom the appellant was working but is highly insufficient to prove any act of present appellant of conspiracy with said Deepak Rishi for the stuffing of red sanders in the impugned assignment except for being the latter’s employee Without the evidence to prove the intent of appellant about the impugned stuffing and no knowledge for bill of entry, as signed by him, to be false. Liability cannot be fastened on him. Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export. The malafide cannot be attributed to Girish Kumar unless and until proved beyond reasonable doubt. Same is miserably missing. The Order of adjudicating authority as far as the imposition of penalty upon Girish Kumar appellant is concerned is opined to be based on mere presumptions, conjectures and surmises - penalty set aside - appeal allowed - decided in favor of appellant.
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