1995 (7) TMI 224

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.... [Order]. -  This appeal is directed against the order of the Collector of Customs and Central Excise, Hyderabad, dated 9-1-1992 levying a penalty of Rs. 1,00,000/- on two counts under the provisions of the Customs Act, 1962 and the Gold (Control) Act, 1968 on the appellants. 2. On 18-3-1990 officers of the Customs and Central Excise, Hyderabad intercepted a bus at Saheerabad Che....

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....t excepting the retracted statement or the carrier there is absolutely no shred of evidence even remotedly connecting the appellant with the commission of offence warranting levy of penalty on him. It was further urged that the carrier Arif rectracted his statement on 1-5-1990. Apart from it on 10-10-1991, during cross-examination the said carrier was asked whether he knew the appellant, the carri....

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....is able to inform me as to whether the said Arif has filed any appeal against imposition of penalty on him. Be that as it may, the short question that arises for consideration in the present appeal is whether there is any evidence against the appellant either directly or circumstantially connecting him with the gold biscuits under seizure warranting levy of penalty under the Customs Act, 1962 and ....

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.... the same person (appellant). No doubt, on going through the entire statement of Arif, I have doubt about the culpability of the appellant, but nevertheless dealing as I do with penal proceedings, when the appellant has given an exculpatory statement and when the only evidence against the appellant is the retracted statement of Arif the carrier who during the cross-examination, answered that he ha....