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Departmental appeal against order of Collector (Appeals) setting aside personal penalty and confiscation of goods. Allegations of illegal import of ball bearings and compressors. Involvement of respondent in smuggling goods. Evidence from statements of truck driver and occupants. Appeal contended lack of proof of link between respondent and smuggled goods. Interpretation of Section 129A(2) of Customs Act. Lack of independent evidence proving respondent's involvement. Detailed Analysis: 1. Allegations and Evidence of Smuggling: The Department appealed against the Collector (Appeals) order setting aside a personal penalty and confiscation of goods imposed on the respondent for the illegal import of ball bearings and compressors. The Department presented evidence linking the respondent to the smuggling activity, including statements from the truck driver and occupants implicating the respondent in transporting the goods from the Indo-Nepal border to Delhi. The truck was seized by Customs officials, and the driver and occupants stated they were instructed by a third party to deliver the goods to the respondent in Delhi. The respondent was found to have met the truck and directed the delivery of the goods to a specific address provided by him. 2. Legal Interpretation of Section 129A(2): The respondent's advocate contended that the Department did not satisfy the requirements of Section 129A(2) of the Customs Act, which mandates the Collector to record satisfaction before filing an appeal. However, the Tribunal noted that since the Collector himself filed the appeal, the provision did not apply, as it is relevant only when the proper officer is directed to appeal on behalf of the Collector. Therefore, the Tribunal found no merit in this argument raised by the respondent's counsel. 3. Lack of Independent Evidence and Benefit of Doubt: The main submission by the respondent was the lack of independent evidence proving the respondent's involvement in the smuggling activity. The Collector (Appeals) had discussed the statements of the truck driver and occupants but found discrepancies in the timing of events. The Tribunal noted that while the statements were self-inculpatory, they lacked corroborative material to definitively link the respondent to the smuggled goods. Despite the respondent meeting the truck, no incriminating evidence was found at his residence. The Tribunal concluded that the Department failed to provide sufficient independent evidence to establish the respondent's direct involvement in smuggling, thus granting the respondent the benefit of doubt. 4. Conclusion and Dismissal of Appeal: After considering the submissions and evidence presented, the Tribunal upheld the Collector (Appeals) order and dismissed the Departmental appeal. The Tribunal found no grounds for interference, as the Department did not establish the respondent's direct role in the smuggling activity beyond a reasonable doubt. Therefore, the initial order setting aside the penalty and confiscation of goods was upheld, and the appeal was dismissed.
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