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Issues: Imposition of personal penalty under Section 112 of the Customs Act, 1962 based on a co-accused's statement without independent corroboration.
The judgment pertains to the imposition of a personal penalty of Rs. 2.00 lakh on the appellant under Section 112 of the Customs Act, 1962, based on a statement by a co-accused, Shri Sums Tebraj, regarding the possession of 20 pieces of foreign origin gold biscuits to be delivered to the appellant. The appellant was not interrogated by Customs Officers, and no search was conducted at his premises during the investigations. The appellant contested the penalty imposition, arguing that relying solely on the statement of a co-accused without independent corroboration is unjustified. The Tribunal noted that the penalty was solely based on the statement of Shri Sums Tebraj and a previous case where the appellant was implicated by another co-accused. However, the Tribunal emphasized that the statement of a co-accused cannot be the sole basis for imposing a penalty without corroborating evidence from an independent witness. After considering the arguments presented by both parties, the Tribunal agreed with the appellant's contention. It found that there was no material on record to support the statement of the co-accused, and the previous case mentioning the appellant did not suffice as evidence in the current case. Consequently, the Tribunal set aside the order imposing the penalty on the appellant, granting him consequential relief by allowing the appeal. In conclusion, the Tribunal ruled in favor of the appellant, emphasizing the importance of independent corroboration when imposing penalties based on statements of co-accused individuals. The judgment highlights the necessity of concrete evidence to substantiate allegations before penalizing an individual under the Customs Act, 1962.
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