1999 (2) TMI 300

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..... ed by the Customs Officers on 20-5-1992 and was found carrying one gold biscuit of foreign origin. The said Shri Biswas in his statement before the Officers tendered that the said gold biscuit was given to him by one Sattar Biswas and was to be delivered to one of the jewellery shops of Khagra Sonapatti Market and he did not remember the name of the shop or the name of the person to whom the biscuit was to be delivered. But he could locate the shop since two days earlier also, one gold biscuit was delivered to the said shop. Accordingly, when Shri Biswas was taken to the area, he pointed to the shop premises of M/s. Sudhendra Nath Adhya. The premises of the appellants' shop were put to search. But nothing incriminating was recovered therefr .....

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..... to another decision of the Tribunal in the case of Shri Prasanta Kumar v. Commissioner of Customs, West Bengal, Calcutta reported in 1997 (22) RLT-187 (CEGAT), the ratio of which is to the effect that the statement of a co-accused being in the nature of a hearsay evidence and without any corroboration, cannot be made the basis for imposition of penalty upon the appellants. 2. Countering the arguments, Shri R.K. Dey, learned JDR for the Revenue submits that though initially Shri Rezaul Biswas could not give the name of the shop or the name of the owner, but he offered to take the Officers to the relevant shop and in fact , took them to the shop of the appellants by identifying the same. Shri Biswas also stated that two days prior to h .....

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..... very categorically denied any link with the same in his initial statement given under the provisions of Section 108 of the Customs Act, 1962. The judgment of the Honourable Supreme Court relied upon by the learned JDR is not applicable to the facts and circumstances of the present case. It is seen from para 3 of the said judgment that the same refers to the evidence and the statement and makes a further reference to the photographs and other intrinsic material which shows that apart from the statements, there were other evidences also on record. I also note that Shri Sattar Biswas who has been named as the owner of the gold biscuit by Shri Rezaul Biswas, has also denied having given any gold biscuit to Shri Rezaul Biswas on onward delivery .....

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