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2016 (3) TMI 657 - CESTAT BANGALORESustainability of penalty imposed - Under Section 114(iii) of the Customs Act, 1962 - Alleged abetment in the case of fraudulent, overvalued and mis-declared exports by SLN - Held that:- not only there is absolute lack of any material tangible evidence against the Appellant, but whatever documentary evidence are collected by the department, they do not conclusively link the appellant with the alleged offence. Confessions of the two co-accused, which we have carefully seen, cannot be taken as sufficient evidence to sustain the charge as levelled against the appellant. The email recovered shows involvement of a shipping agent in Dubai as observed in earlier paragraphs, however, the said shipping agent has not been made an accused. The invocation of penal provisions can not be uphold only on the basis of such uncorroborated confessions of the co-accused. No link were established of the appellant to the entities who either received the exported goods and/or paid for them and also has not been found any involvement in procurement, export or any other activity connected with the exports of SLN. Whether or not the appellant is a cousin brother of Feroze Khan is wholly immaterial in absence of any tangible material against the appellant and also there is no tangible evidence of any compensatory payment either by SLN or by Feroze Khan, to the appellant. Therefore as the department has failed to prove that the appellant is not innocent, the charge against the appellant is baseless and the penalty imposed on the appellant is not sustainable. - Decided in favour of appellant with consequential relief
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