1986 (9) TMI 311

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....s appeal is directed against the order of the Collector of Customs, Bangalore, dated 27-4-1985 imposing a penalty of Rs. 5 lakhs under Section 112 of the Customs Act, 1962 (hereinafter referred to as the 'Act'). 2. The officers attached to the D.R.I., Bangalore on the basis of information visited room No. 212, Gupta's Board and Lodge at Bangalore on 19-7-1982 at about 7 p.m. and found one ....

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....phone number of the appellant's firm "Mutha and Company". It is in these circumstances after further investigation proceedings were instituted against the appellant and others, ultimately resulting in the present impugned order now appealed against. 3. Shri Jeshtmal, the learned counsel for the appellant submitted that there is absolutely no ray of evidence against the appellant connecting....

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..... The learned D.R., however, submitted that since the said O.P. Neema did not retract his statement for a long time till after he gave a reply to the show cause notice, the statement can be accepted and acted upon. 5. We have carefully considered the submissions of the parties herein. As rightly contended by the learned counsel for ,the appellant there is absolutely no evidence on record c....

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....anamurthy & C.P. Srinath v. Collector of Customs, Madras and G/Appeal No. 134/86(MAS) dated 29-8-1986 in the case of Shri seshmal M. Jain v. Collector of Central Excise, Bangalore, 1987 (27) E.L.T. 504 (Tribunal) have exonerated the appellant of the charge. We hold that it will be unfair to fasten the appellant with penal consequences merely on the basis of a statement recorded from a third party ....