TMI Blog2006 (11) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... of conjectives and surmises. Though the said appellants has disputed the recovery of the truck photograph from his residential premises during the course of second search conducted on 24-7-95, inasmuch as the panchnama does not even show the exact place of recovery, even presuming the fact of recovery to be correct, the same does not reflect upon the appellants being owner of the said truck, especially when the same stand registered in the name of Shri Vikas Das Shri Tanvir Ahmed as per registration documents. Similarly, the deposition of sale as regards the disposal of the goods in the past by other two appellants on commission basis, does not reflect upon the fact that the said broker was aware about tented character of the goods. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oad. As the officers entertained a belief that the goods were smuggled, the same were detained along with trucks and enquiries conducted. The partners of the trucks revealed that the goods were being transported under the instructions of one Shri R.K. Cibal. Shri Cibal s residential premises were also put to search and some incriminating documents were recovered and his statement recorded. It is seen that the statement of Shri Cibal was recorded on four dates. In his first two statements, he did not name Shri Sarkar. Subsequently he deposed that Sarkar was associated with Shri Dhandaji and Shri Himanshu Das and had arranged the truck in question for transportation of the smuggled goods. Enquiries conducted by the officers revealed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... always struck between Shri Cibal and buyers directly. As a broker, his only job was to introduce customers to Shri Cibal and to ensure that the deal is materialized. He also clarified that as ball bearing allowed to be imported freely under OGL and are freely traded for and available in the market, there was no reason for him to suspect the nature of the ball bearing. 4. Penalty stands imposed upon Shri Gupta on the basis of Shri Cibal s statement only wherein he revealed that 586 tubular locks worth Rs. 5 lakhs approximately were sold in the market on previous occasions, through Shri Gupta, who acted as a broker. 5. The above penalties have been assailed more or less on the same ground. It is seen that the penalties have been imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the fact that the said broker was aware about tented character of the goods. 6. In view of the above, we do not find sufficient material evidence on record to impose penalties upon the appellants. It is well settled law that uncorroborated statements of the co-accused cannot be made the basis for penalizing the noticees. Admittedly, there are no recoveries of any contraband goods from the present appellants. The Tribunal in the case of Orient Enterprises v. Collector of Customs - 1986 (23) E.L.T. 507 (Tri.) has held that exculpatory statement of co-accused or co-conspirator is always tainted with falsehood because he twists the story or colours the version in a way so as to show himself innocent and paints his companion as the perpetra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
