2000 (8) TMI 383

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....jit Biswas, and A. Ahmed, Advocates, for the Appellants. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned order Commissioner of Customs, Calcutta, apart from confiscating ball bearings totally valued around Rs. 95 lakhs have imposed the following penalties upon the applicants involved in the present stay petitions. (l)&e....

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.... persons are based upon the statements of the three persons implicating each other. The said statements have subsequently been retracted by them and are cross-examination of Shri Bakshi therefore has clearly deposed that the name of Shri Sushovan Roychowdhury was taken by him at the instance of the department. Even otherwise we find that the statements are in the nature of a hearsay evidence and t....