2007 (9) TMI 154

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..... f statement of third party - C/136/2007 - A-1741/KOL/2007 - Dated:- 6-9-2007 - Shri D.N. Panda, Member (J) [Order per] - Ld. Advocate appearing for the appellant submitted that the appellant was implicated to the offence in this case without directly or indirectly involved when the Id. Appellate Authority could not ascertain about the nature of involvement. No direct evidence was on r .....

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..... ether the appellant was called for examination under Section 108 of Customs Act, 1962 and had any opportunity to defend the charges levelled against him relying on the statement of third party. No one can be condemned without being heard. The appellant should have been given benefit of such sacrosanct principle. When there is no direct evidence of involvement to finance illegal import, nor there w .....

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