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2022 (10) TMI 68 - AT - CustomsLevy of penalty under Section 114 of the Customs Act - smuggling - mobile phone (Samsung A3) - Foreign and Indian currency - used clothes - rusk (toast) - wafer (papad) packets - baggage rules - reliance based on statement of Shri Anil Jain - third party evidences - corroborative evidences or not - HELD THAT:- The whole case of Revenue is based on the statement of Shri Anil Jain. It is further found that the statement of Shri Anil Jain is third party evidence, which is unsubstantiated. Further, Shri Anil Jain has not been examined in the adjudication proceedings, as required under Section 138 B of the Act and hence, the same is not reliable. There is absence of any other evidences to corroborate the statement of Anil Jain against this appellant. Appeal allowed - decided in favor of appellant.
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