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TMI Blog2015 (9) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No.11/COMMR./HKT/2009, dated 30.06.2009 in terms of which, inter alia penalty was imposed upon the appellant under Section 114 of the Customs Act, 1962 read with Section 4 of the Antiquities & Art Treasure Act, 1972 in the case of export of 12 terracotta panels mis-declared as gear cutting machine parts. The consignment was booked in the name of M/s. ICI India Ltd. The consignmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded that he has been penalised on the basis of the statements of co-accused, which is not permitted. He had nothing to do with the entire activities of procuring and attempting to export the impugned goods. He had been booking the cargo through East West Freight Carrier Pvt. Ltd. on commission basis and had no knowledge about the illicit consignment. Shri Nand Ram has taken certain documents belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed to use of IE code of M/s. ICI India Pvt. Ltd. and affixed the signatures on the documents to get the consignment cleared. This statement was never retracted and is an admissible evidence. Indeed, the statement of the appellant which was never retracted is in complete harmony with the statements of Mr. Rajeev Gupta and Shri Nand Ram. Thus, even if the statements of both these persons are not re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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