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2019 (8) TMI 976 - AT - CustomsImposition of penalties u/s 114 of the Customs Act, 1962 - illegal exports of rice from India - Non-Basmati Rice - prohibited item - Corroborative evidences or not - cross-examination of statements - HELD THAT:- Admittedly the offence against the appellants relates to the past transactions inasmuch as it is the Revenue’s own case that the present three appellants have procured rice in India from M/s.Ganesh Agro Product and has exported the same illegally to Nepal. The said allegations stand made on the basis of the statements of the appellants recorded during investigations. The said statements have not been further corroborated by the Revenue by producing any independent evidence. No export based as admitted as having purchased the goods from the said deponents, neither the vehicles used for such export stand identified. Not only that even off-routes, alleged to have been adopted by the present appellants for illegal exports to Nepal have been identified. Cross-examination - HELD THAT:- The deponents of the said statements have not been allowed to be cross-examined. It is well settled law that statements alone cannot be held to be the admissible evidence for the purpose of holding against the assesses without allowing cross-examination of the same. Inasmuch as in the present appeal, the entire case of the Revenue is based upon the statements, without any further corroboration and that too in respect of past activities, the imposition of penalties upon the appellants is not justified - appeal allowed - decided in favor of appellant.
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