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2020 (2) TMI 821 - AT - CustomsPenalty u/s 112(b)(i) of the Customs Act - smuggling - Chinese crackers - demand based on statements of the co noticees - retraction of statements - HELD THAT:- Apart from the statement of Shri Harish Goyal , there is virtually no other evidence to establish that the appellant was, in any case, associated with the import of the goods in question, neither the bill of entry was filed by him - The entire case of the Revenue is based upon the retracted statements of the co noticees. It is well established law that the statements of the co-noticees, unless corroborated in material particulars by independent evidence, do not constitute the legal evidence. There are no justification for imposition of penalty upon the appellant - appeal allowed - decided in favor of appellant.
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