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2019 (6) TMI 973 - AT - CustomsImposition of penalty u/s 117 of CA - demand solely based on statement under Section 108 of the Customs Act given before the officers of SIIB - retraction of statements - HELD THAT:- The appellants in their reply to the show-cause notice has completely retracted their statement given earlier and has alleged torture and inhuman treatment made to them during the recording of the statement. Further even the copies of the statement have not been given to the appellants and they were not supplied all the documents relied upon by the Department and thereby deprived them to defend themselves properly. Further, the Department has not filed any report in the Police Station for the theft of the seal of the Department. Further, no Mahazar was prepared on the spot for the recovery of the alleged seal and the said alleged seal was never shown to the appellant. Revenue has not been able to prove the allegations against the appellants with cogent and convincing evidence so as to warrant the imposition of penalty under the provisions of Section 117 of the Customs Act, 1962 - penalty set aside - appeal allowed - decided in favor of appellant.
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