2011 (8) TMI 1077

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..... o-accused or co-noticee in the absence of any corroborative evidences? - Held that: - penalty cannot be imposed based on the statement of co-accused or co-noticee in the absence of corroborative evidence - appeal dismissed - decided against Revenue.
D. Murugesan and K.K. Sasidharan, JJ. ORDER This appeal is at the instance of the Commissioner of Customs, Chennai. Being aggrieved by the order .....

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..... ustoms Act, 1962 should not be demanded from them (and) (d) penalty should not be imposed on them under Section 112 (a)/114A of the Customs Act, 1962 inasmuch as the goods imported by them are liable to confiscation under Section 111(o) and 111(d) of the said Act." 2. That show cause notice was issued on the basis that the assessee had diverted the imported raw silk which was duty free impo .....

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..... alavan, learned counsel appearing for the appellant. 4. Though the CESTAT has also gone into the question whether the show cause notice was served on the assessee or not, we are not inclined to consider whether the penalty could be imposed based on the statement of the co-accused in the absence of any corroborative evidence. The CESTAT had relied upon the following judgment of the Tribunal t .....

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