1992 (8) TMI 162

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..... ppellant filed this appeal against the orders passed by the Collector (Appeals), Customs, in Appeal No. C. Ex. 54/84, dated 23-8-1984. He had imposed a penalty of Rs. 500/- on the appellant under Section 112 of the Customs Act, 1962. Originally, the learned adjudicating officer who was the Assistant Collector did not impose any penalty on the appellant. But the learned Collector, in appeal, impose .....

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..... ve. 3. The question for our determination is whether on the statement furnished by Shanti Lal Chhalani, the appellant can be found guilty. It is now a settled proposition that the confession of a co-accused alone is not sufficient to prove the guilt of the other co-accused. There must be some independent corroboration of the same. In this case, the only evidence available against the appellant i .....

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