2008 (11) TMI 453

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..... : Archana Wadhwa, Member (J)]. The challenge in the present appeal is to imposition of penalty of Rs. 3 lakhs imposed upon the appellant under the provisions of Section 114 of Customs Act, 1962, on the findings that he acted as a middle man between the manufacturing company M/s Ratan Lila Co. and the merchant-exporter M/s. Convest Overseas. Revenue s case is that the goods shown to have be .....

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..... In fact, we have seen a statement of representative of exporting firm in which there is no deposition showing the appellant being involved in the entire affairs. No statement of Shri Jain was ever recorded by Revenue. As such, entire case is based upon the statement of Shri Gupta, which is uncorroborated. Even the cheque book mentioned in the statement of Shri Gupta, has not been produced by Shri .....

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