TMI Blog1986 (9) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bangalore, dated 27-4-1985 imposing a penalty of Rs. 5 lakhs under Section 112 of the Customs Act, 1962 (hereinafter referred to as the Act ). 2. The officers attached to the D.R.I., Bangalore on the basis of information visited room No. 212, Gupta s Board and Lodge at Bangalore on 19-7-1982 at about 7 p.m. and found one O.P. Neema in occupation of the same. On interrogation the said Neema ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances after further investigation proceedings were instituted against the appellant and others, ultimately resulting in the present impugned order now appealed against. 3. Shri Jeshtmal, the learned counsel for the appellant submitted that there is absolutely no ray of evidence against the appellant connecting him in any way with the seizure of the foreign gold. It was urged that the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t his statement for a long time till after he gave a reply to the show cause notice, the statement can be accepted and acted upon. 5. We have carefully considered the submissions of the parties herein. As rightly contended by the learned counsel for ,the appellant there is absolutely no evidence on record connecting the appellant with the commission of any offence in relation to the gold pellets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 29-8-1986 in the case of Shri seshmal M. Jain v. Collector of Central Excise, Bangalore, 1987 (27) E.L.T. 504 (Tribunal) have exonerated the appellant of the charge. We hold that it will be unfair to fasten the appellant with penal consequences merely on the basis of a statement recorded from a third party to the effect that gold pellets under seizure were eventually intended to be delivered to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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