9911796707
TMI Blog2006 (11) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... - on Shri M.G. Gupta, and of Rs. 20,000/- on Shri Atul U. Shah. 2. As per facts on record, a consignment of imported goods consisting of ball bearings, computer parts, pharmaceuticals, drugs, electronic items, etc., was seized by the DRI from two trucks intercepted by them on 29-6-95 at Bombay Nasik Road. As the officers entertained a belief that the goods were smuggled, the same were detained along with trucks and enquiries conducted. The partners of the trucks revealed that the goods were being transported under the instructions of one Shri R.K. Cibal. Shri Cibal's residential premises were also put to search and some incriminating documents were recovered and his statement recorded. It is seen that the statement of Shri Cibal was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods supplied by Shri Cibal. However, the appellants in his statement given before the officers accepted having acted as a broker but submitted that he was not aware of the smuggled nature of the goods. He deposed that he was only introducing customers to Shri Cibal at a commission of 2% and the final deal was always struck between Shri Cibal and buyers directly. As a broker, his only job was to introduce customers to Shri Cibal and to ensure that the deal is materialized. He also clarified that as ball bearing allowed to be imported freely under OGL and are freely traded for and available in the market, there was no reason for him to suspect the nature of the ball bearing. 4. Penalty stands imposed upon Shri Gupta on the basis of Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the appellants being owner of the said truck, especially when the same stand registered in the name of Shri Vikas Das Shri Tanvir Ahmed as per registration documents. Similarly, the deposition of sale as regards the disposal of the goods in the past by other two appellants on commission basis, does not reflect upon the fact that the said broker was aware about tented character of the goods. 6. In view of the above, we do not find sufficient material evidence on record to impose penalties upon the appellants. It is well settled law that uncorroborated statements of the co-accused cannot be made the basis for penalizing the noticees. Admittedly, there are no recoveries of any contraband goods from the present appellants. The Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
