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2023 (7) TMI 486 - CESTAT KOLKATASmuggling - Gold Biscuits - Ceilling fan motor of Pooja Brand which has no commercial value - veracity of the Appellant’s claims that goods were procured legally - proper corroborative evidence not produced by Revenue - violation of principles of natural justice - HELD THAT:- There is no dispute that the Appellant was intercepted at Imphal Airport and three gold biscuits were recovered from him. The proceedings initiated by the Department resulted in the Show Cause Notice being issued to the Appellant as well as to Chhotelal Choudhury. The Department has heavily relied on the so called confessional statement of the Appellant. The only corroborative evidence cited is the Test Report by Assam Hallmarking Centre, Guwhati. The copy of such Test Report, is not made available anywhere in the entire proceedings to the Appellant - it is seen from the OIO that admittedly a letter of follow up investigation was sent to Jurisdictional Commissioner, Jaipur requesting them to conduct follow up investigation on the Appellant as well as on Chhotelal Choudhury. The OIO records at Para 17 that no reply was received from the Jaipur Commissionerate. Thus, it is clear that no follow-up investigation was taken up either against the Appellant or against the other noticee, Chhotelal Choudhury. Therefore, it is seen that the Department has proceeded solely relying on the purported confession statement of the Appellant without carrying out any further investigation to corroborate the Department’s allegations. Reliance placed in the case of SHRI DALEEP KUMAR VERMA PROPRIETOR OF M/S. SHREEJI TRADERS & MANUFACTURE, SHRI ROHIT KUMAR SURI AND SHRI KARAN SEHDEV PROPRIETOR OF M/S. K.S. TRADERS & ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) , SHILLONG [2023 (5) TMI 348 - CESTAT KOLKATA] where it was held that It is incorrect to rely only on the statements of the co-accused without any corroboration, to prove the smuggled nature of the gold. It is a settled law that the statement of the co-accused cannot be relied without any independent corroboration. - Even in the present case as can be observed from the factual matrix, the Department has not brought in any proper corroborative evidence and the proceedings initiated had many flaws resulting in non-following of principles of natural justices. Appeal allowed.
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