Customs, Excise and Gold Tribunal - Calcutta
Mehmood Khan vs Commissioner Of Customs, Ner, Shillong on 26 September, 2001
Equivalent citations: 2002(140)ELT97(TRI-KOLKATA)
JUDGMENT
Archana Wadhwa
1. The appellant is challenging imposition of personal penalty of Rs. 1,00,000/- (rupees one lakh) imposed upon him. I have heard Shri Santanu Dutta, ld.adv. along with shri Amal Pal. ld.adv. for the appellant and Shri D.K. Bhowmik, ld.JDR for the Revenue.
2. The said penalty has been imposed upon the appellant abased upon the statement of two persons from whom 16 numbers of gold biscuits were recovered. The said two persons deposed before the officers that the biscuits in question were to be delivered to the appellant. As a result of disclosure made by the said persons the appellant's statement was recorded wherein he denied any involvement with the seized gold bars or with the persons carrying the same. The appellant's business and residential premises were put to search, but nothing incriminating was recovered. It is the appellant's contention that penalty cannot be imposed upon them based upon the uncorroborated statement of the co-accused.
3. After going through the impugned order I find that there is no evidence against the appellant except the statement of the co-accused. There is no independent corroboration. It is well settled that uncorroborated statement of the co-accused cannot be made valid evidences for imposition of penalty. Accordingly I set aside the impugned order and allow the appeal with consequential relief to the appellant.
Pronounced in the court.