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TMI Blog2017 (7) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order as to the omission or commission on the part of appellant to invoke provision of Section 112 (a) of the Customs Act, 1962 - adjudicating authority has accepted that there are no corroborative evidence against the appellant - appeal allowed - decided in favor of appellant. - C/364/2009 - A/30753/2017 - Dated:- 13-6-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant before us that the findings recorded by the adjudicating authority are in-appropriate and incorrect. He further, submits that in the same case CBI had filed charge sheet against him, (as accused A7) and others in a case RC No.9(A) -2007-CBI, before Special CBI Court, Visakhapatnam. He submits that the First Additional Special Judge for CBI Cases, Visakhapatnam in the judgment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly acquitted under Section 248(i) of Cr.P.C The bail bonds of A1 to A3 A5 to A7 shall stand cancelled The case against A4 is abated, since no more. Dictated to the Personal Assistant, transcribed by him, corrected and pronounced by me in the Open Court, this the 15 th day of February, 2013. It can be seen from the reproduced portion of the judgment that appellant (accused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the smuggling exercise. Presumption or doubt can never take the place of proof to establish complicity or abetment. In any case, any perceived needle of suspicion has been extinguished by the judgment of Special CBI Court. 6.3 In this case provisions of Section 1 12(a) of the Customs Act, 1962 are invoked which reads as under: SECTION 1 12. Penalty for improper importation of goods, etc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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