2003 (11) TMI 546

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....nt. [Order]. -  The appellant is aggrieved with the imposition of personal penalty of Rs. 2.00 lakh (Rupees two lakh) imposed upon him under the provisions of Section 112 of the Customs Act, 1962 on the basis of the statement of one Shri Sums Tebraj from whose possession 20 pieces of gold biscuits of foreign origin were recovered. The statement is to the effect that the said biscuits wh....

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....pellant. I find that the statement of Shri Sums Tebraj is the only basis for imposition of penalty upon the appellant. There is also a reference to a previous case where the appellant was again named by another co-accused as the recipient of the smuggled silver. However, the previous case may raise doubt against the appellant, but cannot take the place of evidence so as to impose penalty upon the ....