TaxTMI 
TaxTMI 
2004 (2) TMI 550
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....or the Respondent. [Order]. - This appeal has been directed by the appellant against the impugned order-in-original vide which penalty of Rs. 5 lakhs has been imposed on him under Section 112(a) of the Customs Act. 2. The learned counsel has contended that no recovery of smuggled goods had taken place from the house, shop or personal search of the appellant and that he had been penal....
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....Manjit Singh, it was clear that the appellant had link with him and also with one Shri Javed of Pakistan who allegedly sent the gold biscuits to one Shri Rakesh @ Bittoo of Jammu who further passed on the same to Shri Satpal Singh and Manjit Singh. Therefore, the appellant had been rightly penalised. 4. I have heard both sides and gone through the record. From the perusal of the record, it....
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....he Customs Act against the appellant. He has only disclosed in his statement that the biscuits were to be delivered to one Bittoo of Ludhiana whose name and address he did not know. He thus did not specifically name the appellant to whom the biscuits were to be delivered by him. He, no doubt, gave the residence, shop and mobile telephone numbers to the investigating officer in his statement to be ....
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....meant for delivery to the appellant, especially when no gold biscuits or any other incriminating articles showing the link of the appellant with any of the above said persons, had been recovered from his shop or house. No unaccounted money had been also recovered from him. Therefore, on the strength of ambiguous and vague statement of Shri Manjit Singh, the appellant could not be held to be guilty....