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2017 (3) TMI 1346 - AT - CustomsImposition of penalty u/s 112 of the CA, 1962 - penalty on Shri Binod Kumar Yadav on the basis of the statement of a co-accused - smuggling - Betel-nuts - Held that: - it was found that the place of loading was Kuwari, which is not a Betel nut growing/trading area. And it was concluded that the goods were smuggled from Indo-Nepal border. It is significant to note that nobody claimed the ownership of the seized Betel nuts - there is no dispute that Shri Binod Kr.Yadav is the proprietor of Yadav Transport. The investigating officer recovered various documents, which has been discussed at length above. The ld.Counsel has not refuted the findings of the adjudicating authority except that the statement of the co-accused has no value in the eye of law. There are various materials available on record apart from the statements to implicate the appellant, therefore, the imposition of penalty is warranted - penalty on Shri Binod Kumar Yadav upheld - appeal dismissed - decided against appellant.
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