1995 (7) TMI 224

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..... rected against the order of the Collector of Customs and Central Excise, Hyderabad, dated 9-1-1992 levying a penalty of Rs. 1,00,000/- on two counts under the provisions of the Customs Act, 1962 and the Gold (Control) Act, 1968 on the appellants. 2. On 18-3-1990 officers of the Customs and Central Excise, Hyderabad intercepted a bus at Saheerabad Check Post and found behind the driver's seat .....

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..... arrier there is absolutely no shred of evidence even remotedly connecting the appellant with the commission of offence warranting levy of penalty on him. It was further urged that the carrier Arif rectracted his statement on 1-5-1990. Apart from it on 10-10-1991, during cross-examination the said carrier was asked whether he knew the appellant, the carrier stated that he had not seen him earlier. .....

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..... has filed any appeal against imposition of penalty on him. Be that as it may, the short question that arises for consideration in the present appeal is whether there is any evidence against the appellant either directly or circumstantially connecting him with the gold biscuits under seizure warranting levy of penalty under the Customs Act, 1962 and the Gold (Control) Act, 1968. No doubt on going .....

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..... through the entire statement of Arif, I have doubt about the culpability of the appellant, but nevertheless dealing as I do with penal proceedings, when the appellant has given an exculpatory statement and when the only evidence against the appellant is the retracted statement of Arif the carrier who during the cross-examination, answered that he had not seen the appellant earlier at all, I am le .....

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..... patory statement denying even acquaintenance of the said Arif or any connection with him in any manner at any time. We also do not find any material relating to investigation about the connection between the said Arif and petitioner Mohd. Mahmood or about the place where the gold is alleged to have been procured at Bombay". 6. In the result the appeal stands allowed.
Case laws, Decisions .....

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