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Issues: Appeal against imposition of penalty by Commissioner of Customs based on statement of P.K. Ansar Basha, cross-examination opportunity, sufficiency of evidence, appellant's challenge to the order.
Analysis: 1. The appellant challenged the penalty imposed by the Commissioner of Customs based on the statement of P.K. Ansar Basha, a Customs House Agent (CHA) representative. The original order was challenged before the CESTAT, which remanded the case for de novo decision, providing the appellant the opportunity for cross-examination of Ansar Basha. Despite multiple letters requesting Ansar Basha's presence for cross-examination, he never appeared. The original authority proceeded without the cross-examination, deeming it unnecessary based on available evidence, and imposed a penalty of Rs. 10,000, leading to the appellant's strong challenge of the order. 2. During the proceedings, the appellant's advocate presented records indicating that P.K. Ansar Basha was not an employee of the appellant-company, raising doubts about his existence. The appellant-company's proprietor admitted allowing Ansar Basha to handle customs clearance work, but no statement from him was recorded by Revenue. The Revenue failed to produce evidence establishing Ansar Basha's employment with the appellant-company, relying solely on his statement. Additionally, the Revenue had initiated proceedings against another company for misdeclaration, where the appellant acted as a clearing agent. However, the specific role of the appellant in the illegal import was not established, and the Revenue's case was solely based on Ansar Basha's statement, who was untraceable. 3. The Tribunal noted the lack of proper investigation by Revenue, emphasizing the absence of efforts to obtain a statement from the appellant-company's proprietor. Due to the unavailability of Ansar Basha and the absence of evidence proving his employment with the appellant-company, the Tribunal concluded that the Revenue failed to establish the appellant's culpability. Considering the lack of conclusive proof and the doubts raised regarding Ansar Basha's association with the appellant, the Tribunal found in favor of the appellant, setting aside the impugned order imposing the penalty. In conclusion, the Tribunal allowed the appeal, highlighting the Revenue's inadequate investigation, failure to substantiate the appellant's involvement in the alleged misconduct, and the lack of concrete evidence linking the appellant to the accusations based on Ansar Basha's statement. The decision underscored the importance of thorough investigations and substantial evidence in establishing liability in customs-related cases, ultimately granting the appellant the benefit of doubt and overturning the penalty order.
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