2005 (5) TMI 215

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..... (Appeals) has confirmed penalty of Rs. 5,000/- each on them under Section 112(b) of the Customs Act. None is present on behalf of the appellants and no request for adjournment has also been received. Therefore, I proceed to decide the appeals after hearing the learned JDR. 2. From the record it is evident that one Teerath Prasad Gupta was arrested by the Customs Officers on 3-9-97 while travell .....

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..... gold from Teerath Prasad Gupta. No recovery of any foreign origin gold or of the cash reflecting the sale proceeds of the smuggled gold, had been effected from both the appellants. Under these circumstances the uncorroborated testimony of Teerath Prasad Gupta could not be legally relied upon for imposing penalty on the appellants under Section 112(b) of the Customs Act. Therefore, the impugned ord .....

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