2020 (2) TMI 821

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..... t the appellant was, in any case, associated with the import of the goods in question, neither the bill of entry was filed by him - The entire case of the Revenue is based upon the retracted statements of the co noticees. It is well established law that the statements of the co-noticees, unless corroborated in material particulars by independent evidence, do not constitute the legal evidence. T .....

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..... over of Bill of Entry in the name of M/s Kirat Sales, Moongfali Mandi, Ludhiana. During the course of investigation, statement of one Shri Harish Goyal as also Shri Purshottam another CHA was recorded, who deposed that the appellant was involved in the import of fire crackers. During the course of cross examination Shri Harish Goyal retracted from the statement and deposed that it was not true. No .....

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