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2017 (1) TMI 832 - AT - CustomsEvidence - statement of accused - end use of Brass Scrap in dispute - confiscation - penalty - Held that: - the appeal paper book is having a copy of statement of the appellant dated 10th January, 2008, wherein he has categorically stated that he had non role in the import of said Brass Scrap - From the ruling of Hon'ble High Court of Allahabad in the case of ASHOK KUMAR SINGH Versus UNION OF INDIA [1998 (8) TMI 99 - HIGH COURT OF JUDICATURE AT ALLAHABAD] it was held that on the basis of statement of co-accused alone and in the absence of any other evidence, the lower court cannot proceed against an accused. In the present case, I find that the statements of Manoj Sikka and Shri R.K. Gupta are contradictory to each other. This situation may create suspicious about the role of Shri R.K. Gupta, however, suspicion cannot be the basis for punishment, and therefore, I hold that in the facts and circumstances of the case, Shri R.K. Gupta was not liable to impose with penalty - appeal allowed - decided in favor of appellant.
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