2000 (8) TMI 826

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....y, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order Commissioner of Customs, Calcutta, apart from confiscating the raw silk imported by M/s. Kunal Enterprises and imposing personal penalties upon them also imposed personal penalty of Rs. 2 lakhs on the present appellant, Shri Shyam Sundar Sharma. 2. It is the contention of the appellant dul....

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....rrect, does not take the place of evidence, being a statement of co-accused and without any corroboration. 3. We have also heard Shri R.K. Roy, ld. JDR for the Revenue. 4. We find that the Commissioner in her impugned order has referred to earlier Order No. 107/98, dated 21-9-1998 and the allegations made against the appellant in that order. The same very allegations have been made....