TMI Blog2017 (1) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ass Scrap - From the ruling of Hon'ble High Court of Allahabad in the case of ASHOK KUMAR SINGH Versus UNION OF INDIA [1998 (8) TMI 99 - HIGH COURT OF JUDICATURE AT ALLAHABAD] it was held that on the basis of statement of co-accused alone and in the absence of any other evidence, the lower court cannot proceed against an accused. In the present case, I find that the statements of Manoj Sikka a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal is against Order-in-Appeal No.10/CUS/MRT-II/2011 dated 31.05.2011 passed by Commissioner (Appeals), Meerut-ll. 2. The brief facts of the case are that M/s. The Village Art, Moradabad obtained advance license for import of Brass Scrap. The further investigation lead to the issue of a show-cause-notice, wherein it was alleged that said Brass Scrap was not used for manufacture of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). The Ld. Commissioner (Appeal) disposed the said appeal through Order-in-Appeal No.10/CUS/MRT-II dated 31.05.2011 (impugn g order), wherein the Ld. Commissioner (Appeals) who has elaborately gone through the contentions of Shri R.K. Gupta and reduced penalty to ₹ 5 lakh. Aggrieved by the said Order-in-Appeal, the appellant is before this Tribunal. 2. Heard the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of statement of co-accused for imposition of penalty under Customs Act has been elaborately discussed by Ld. Commissioner (Appeals) in para 4 of Order-in-Appeal. 4 Having considered the rival contentions and on perusal of record, I find that the appeal paper book is having a copy of statement of the appellant dated 10 th January, 2008, wherein he has categorically stated that he had non role ..... X X X X Extracts X X X X X X X X Extracts X X X X
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