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2020 (10) TMI 72 - AT - CustomsLevy of penalty under Section 112 of the Customs Act, 1962 - Smuggling - Bangladesh Currency - cross-examination of the persons on the basis of whose statements the appellant has been made a co-accused, denied - violation of principles of Natural Justice - HELD THAT:- In the absence of cross-examination of Shri Manoj Roy, his statement do not appear to inspire confidence for use as a reliable evidence to impose penalty upon the appellant in these proceedings - Hon’ble Supreme Court in the case of ANDAMAN TIMBER INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [2015 (10) TMI 442 - SUPREME COURT] have categorically held that not allowing the appellant to cross-examine the persons by the Adjudicating Authority, though the statements of those persons were made the basis of the impugned order, tantamounts to serious flaw which makes the order a nullity inasmuch as it amounted to violation of principles of natural justice because of which the appellant was adversely affected. The case of the Revenue remains disapproved as the investigation is inconclusive and insufficient in the absence of corroborative/substantial evidences. The case is only based on the statement of Shri Manoj Roy and on assumption, presumption or suspicion. As no case has been established by the Revenue through reliable evidences, directly or indirectly connecting the appellant in connection with the seized Bangladesh currency – Taka, the penalty imposed on the appellant is unwarranted - the penalty ₹ 5,44,000/- imposed under Section 112 of the Customs Act, 1962 on Shri Dipak Kumar Agarwala is set aside. Appeal allowed - decided in favor of appellant.
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