2005 (9) TMI 439 - AT - Customs

Summary

Issues: Imposition of penalty on the employee of a courier company for aiding and abetting smuggling of goods.

The judgment delivered by the Appellate Tribunal CESTAT, Mumbai, involved the challenge against the imposition of a penalty of Rs. 50,000 on an employee of a courier company for his involvement in aiding and abetting the smuggling of computer parts and electronic goods. Despite the absence of representation for the appellant, the Tribunal considered the evidence presented by the department, including the appellant's own statements recorded on multiple occasions. These statements revealed the appellant's knowledge about the smuggling operation, involving individuals like Mohd. Kuddus, Aslam Khan, Sanjay Tirodkar, and others. The Commissioner's decision was based on the appellant's statements, which were corroborated by other individuals involved in the smuggling scheme. The appellant's defense of retracting his statement was not accepted, as the Commissioner found sufficient independent evidence to establish his role in the smuggling operation. The Tribunal upheld the impugned order, concluding that there was substantial evidence to prove the appellant's involvement in aiding and abetting the smuggling activities, thereby rejecting the appeal.