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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 ..... de 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 relied upon, the very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : Shri Devender Singh, DR Per Mr. R.K. Singh: The appeal has been filed against 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 114 of the Customs Act, 1962 on him against which the appellant is in appeal. 2. The appellant has contended 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 commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e absence of cross-examination. However, I find that he himself gave statement under Section 108 ibid that he agreed 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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