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2015 (12) TMI 726 - CESTAT NEW DELHIPenalty u/s 114 read with Section 4 of the Antiquities and Art Treasure Act, 1972 - Smuggling of antiques - Held that:- Joint operation with the help of CBI was conducted by opening the consignment at IGI Airport Air Cargo wherein it was found that certain items which are antiques and the statement of Shri Nand Ram was recorded. Later on with the help of Shri Nand Ram, the premises at Mahipalpur Extension was interrogated and there also some antiques were found. As per the statement of Shri Nand Ram and Shri Rajeev Gupta it is alleged that the appellant is actively involved in smuggling and the said premises was on rent by the appellant and she is operating from there and Shri Rajeev Gupta are indulged in the activity of smuggling of antiques on the behest of the appellant. - incriminating statement of the appellant. Moreover, the appellant has been penalized only on the basis of statements of recorded by the co-accused. Moreover, the contention of the adjudicating authority that the appellant has taken the premises on rent from Shri Hitender Kumar. Infact, Shri Hitender Kumar was not the owner of the said premises. Therefore, the statement of Shri Hintender Kumar cannot be relied upon and I also find that no other evidence has been produced by the Revenue to implicate the appellant in the alleged activity of smuggling of antiques. As Revenue has failed to produce any positive evidence in corroboration of the statements of the co-noticees to impose penalty on the appellant, therefore, impugned order qua imposing penalty on the appellant is not sustainable. Consequently, the same is set aside. - Decided in favour of assessee.
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