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2020 (4) TMI 184 - AT - CustomsImposition of penalty u/s 112 (a) of the Customs Act, 1962 - import of the cigarettes without the mention of MRP - Confiscation - demand based on statements of co-noticee - HELD THAT:- The bill of lading revealed the consignee as M/s. Ankit Enterprises and there was no name of the appellants either in the bill of lading or in the invoices issued by the foreign exporters. It is only during the recoding of the statements, the co-noticee impleaded the present appellants. When the appellants were contacted, they denied any role in the import of goods in question. It is well settled law that the statements of the co-noticee cannot be adopted as a legal evidence to penalize the accused unless the same are corroborated in material particulars by independent evidence. Even the statements of various persons are not conclusive to establish the appellants as the importer of the goods as the same are in the nature of hear-say evidence. No deponent has clearly mentioned that they were fully aware of the fact of the appellants being the owner of the goods and have merely mentioned that they were told so by the other concerned persons. There is virtually no evidence in the present case so as to show that the appellant were the actual importer of the goods - Revenue has not made any enquiries with the supplier of the goods so as to establish as to who ordered the import of the goods. The entire case of the revenue is based upon the statements of the other persons, who have not been even offered for cross examination. The appellants statements are ex-culpatory and there is no evidence produced by the revenue to show that the same are false statements. In the absence of any evidence to the contrary, to impose penalty under Section 112 (a) of the Customs Act, which provides for imposition of penalty in case of the asseessee importer being related to the smuggled goods, is not justified and warranted. Penalties set aside - appeal allowed - decided in favor of appellant.
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