SUNIL GHOSH Vs. COMMISSIONER OF CUSTOMS, CALCUTTA

JUDGEMENT

(1.) THE appellant is challenging the penalty of Rs. 10,000/ - (rupees ten thousand) imposed upon him by the authorities below. The said penalty has been imposed based upon the statement of the driver of a Maruti Van which was found to be loaded with silk yarn and other miscellaneous goods of foreign origin. The said statement is to the effect that the real owner of the goods was Shri Sunil Ghosh. However, the search of the appellants residential premises did not result in recovery of any contraband items and the appellant also denied his involvement with the seized goods. It is the appellants contention duly represented by Shri K.P. Dey, ld. Advocate that imposition of penalty based upon the statements of the co -accused which is not corroborated, is not justified. I agree with the above contention. Except the statement of the driver, there is nothing on record to show the involvement of the appellant in the seized and confiscated goods. Such statement of the co -accused without any corroboration in material particulars is not a safe evidence to rely upon. Accordingly I set aside the impugned order and allow the appeal.