ANIL DAS, Vs. COMMISSIONER OF CUSTOMS, NEW DELHI

JUDGEMENT

(1.) THE above captioned five appeals arise out of common Order -in -original dated 18.9.2000 passed by the Commissioner of Customs vide which he has imposed penalty of Rs. 5,00,000/ - on each of appellants No. 1 to 4 and of Rs. 3,00,000/ - on appellant No. 5.

(2.) THE learned counsel for the appellants has contended that there was no direct evidence to connect the appellants with the smuggling of the goods and that their retracted confessional statements could not be used against them without seeking corroboration from other evidence and that panchnama witnesses were not trust worthy and were even not conversant with the english language in which panchnama was drawn. He has further stated that cross - examination of the witnesses was also not allowed and as such, the rules of natural justice, had been violated. Therefore, the impugned order deserves to be set aside.

(3.) ON the other hand, learned SDR has reiterated the correctness of the impugned order of the Commissioner and argued that the confessional statements of the appellants were sufficient to bring home the allegations as detailed against them in the show cause notice and to punish them under Section 112 (b) of the Customs Act.