TMI Blog2020 (8) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... uant to show cause notice proceedings order for confiscation and fine was passed. The Tribunal set aside the order passed by the Adjudicating Authority and confirmed by the Appellate Authority. Perusal of the materials on record and the impugned judgment, would show that the entire issue is based on appreciation of evidence on record. It is a pure question of fact. No question of law arises. Appeal dismissed. - MFA (Customs Act) No. 01/2020 - - - Dated:- 17-8-2020 - HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI And HON'BLE MR. JUSTICE S. G. CHATTOPADHYAY For the Appellant : Mr. Paramartha Datta, Advocate For the Respondent : None ORDER (Akil Kureshi, CJ) This appeal is filed by the Customs Excise Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 passed by the lower authority based on evidences on record or the CESTAT correctly interpreted and appreciated the Customs law act and evidences while passing the impugned judgment dated 06.01.2020 by reversing the aforesaid two judgments? Respondent No. 1 was intercepted at the airport security point under the suspicion that she was carrying gold bangles made of smuggled gold. Pursuant to show cause notice proceedings order for confiscation and fine was passed. The Tribunal set aside the order passed by the Adjudicating Authority and confirmed by the Appellate Authority making following observations: (10) The other aspect of this case is that the Customs Officers mainly proceeded on the basis of the initial statement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade out on the basis of statement dated 23.06.2017 of Appellant No.1. The other statements including Appellant No.1's subsequent statement and purchase documents were discarded as afterthought. Apparently, the statement dated 23.06.2017 of Appellant No.1 is uncorroborative in nature. The Tribunal in the case of Vikram Cement (P) Ltd. Vs. Commissioner of Central Excise, Kanpur 2012 (286)ELT 615 (Tri. -Del), upheld by the Hon'ble Allahabad High Court, had observed in respect of evidentiary value of the sole statement as under: ***** ***** ***** ***** ***** (14) Taking into account the overall facts and circumstances of the case and the material available on record, the gold bangles cannot be held to be of smuggled nature. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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