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TMI Blog2014 (1) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... forwarding units and under the directions of his employer. Lower authority have relying upon the statement of Sh. Rakesh Dhamir - there is no direct evidence reflecting upon the knowledge of the appellant, by extending of the benefit of any doubt - Decided in favour of assessee. - C/3394/2012-SM(BR) - Final Order No. 57180/2013-SM(BR)(PB) - Dated:- 31-7-2013 - Ms. Archana Wadhwa, J. Ms. Ree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. Pooran, G-Cardholder of M/s. Neptune Cargo Movers Pvt. Ltd. 3. As per the investigation conducted by the Revenue it came out on record that the said consignment was for export of non-Basmati Rice whereas the declaration made for the shipping bill was Sanitary Hardware. Accordingly investigations were conducting and during the course of investigation, statements of various persons including t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. It is the submission of the appellant that relying on the statement of co-accused without their being any corroborating evidence is not in accordance with settled principle of law. Inasmuch as I find that there is no direct evidence reflecting upon the knowledge of the appellant, by extending of the benefit of any doubt, I set aside the penalty imposed upon him and allow his appeal with consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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