2005 (10) TMI 384

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.... & Preventive wing intercepted and detained a container which as per documents contained Turmeric powder for export. On further detailed examination it was found that the goods may not be the same as declared in the documents, a representative sample was drawn and sent to Dy. Chief Chemist, Mumbai for analysis. The analysis report of the Dy. Chief Chemist opined that the product in question was an aromatic powder containing sandalwood powder to the extent of 84.3% by weight. The export of these kind of powders are restricted to licence holders only. Further statements were recorded and show cause notice was issued to many persons including the current appellants. The adjudicating authority in his order-in-original has come to conclusion tha....

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....e Customs Act, 1962 of the main noticee, very clearly brings out the details of the transaction entered between the main noticee and the appellants and there was a clearcut nexus between them. He also submit that in order to utilize the licence issued to the appellants in future and to circumvent the quantitative restrictions imposed under the licence, the appellants have undertaken this kind of Modus operandi. He submits that a statement under Section 108 of the Customs Act, is in itself a good evidentiary value and need not be further corroborated. 5. Considered the submissions made by both sides and perused the records. I find that the appellants are having a licence, granted by the Controller of Imports & Exports, to export the ....

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....duced by the appellants are true. I am surprised to note that the adjudicating authority has not at all considered these overwhelming evidences produced and on record before him, while arriving at a conclusion to impose penalty on the appellants. I also find that the adjudicating authority has only relied upon the statement of the co-accused implicating the appellants, and has not brought on record any other corroborative evidence. If reliance has to be placed only on the statement recorded under Section 108 of Customs Act, 1962,then the statement of the appellants and the supplier of the 'agarbatti powder' has also to be relied upon. It is also to be noted that imposition of the penalty on the appellants only relying upon the statement of ....