2001 (8) TMI 732

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..... After dispensing with the condition of pre-deposit of personal penalty of Rs. 25,000.00 (Rupees twenty-five thousand) only, I take up the appeal itself with the consent of both sides. 2. Vide the impugned Order, the authorities below have confiscated Decorative Fluorescent Bulbs/Lamps of foreign origin totally valued at Rs. 98,475.00 (Rupees ninety-eight thousand four hundred seventy-five) abso .....

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..... pellant submits that the goods in question are non-notified items under the provisions of Section 123 of the Customs Act, 1962. The only evidence the Revenue is having is the statement of the appellant, which was also retracted. The same is also not corroborative in material particulars. On the contrary, the appellant has produced Baggage Receipts showing importation of the bulbs and tubes. Furthe .....

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..... itive evidence. There is nothing in the present case to show that the goods in question have been smuggled except the initial statement of the appellant which also stands retracted by him immediately thereafter, on the next day itself. As such, the retracted uncorroborated statement of the appellant is not an evidence to rely upon for the conclusion as regards the contraband character of the goods .....

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