PRADEEP SAH Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) HEARD Shri P.K. Das, ld. Advocate for the appellants and Shri K.K. Sanyal, ld. JDR for the respondents.

(2.) SHRI Das submits that in the present case the penalty has been imposed on the appellants on the sole basis of the statement of co -accused. No corroborative evidence was placed on record which is unwarranted. He further submits that the penalty has been imposed on the statement of one, Shri Birendra Rai whose identity was not known and the address disclosed by Shri Birendra Rai was fake. He, therefore, submits that no reliance can be placed on such statement. Shri Birendra Rai did not appear at any point of time during adjudication proceedings. No incriminating documents or materials were recovered from the possession of the appellants. He relies on the decision in the case of Jaswinder Singh v. Collector of Customs, New Delhi reported in 1996 (83) E.L.T. 175 (Tribunal). He, therefore, submits that the appeal may kindly be allowed and the penalty imposed on the appellants may kindly be set aside.

(3.) SHRI Sanyal supports the impugned order.