2006 (11) TMI 430

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.... Appellant. Shri P.K. Katiyar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants herein are aggrieved with the imposition of personal penalty of Rs. 3 lakhs and Rs. 1.50 lakhs upon them under the provisions of Section 112(a) of the Customs Act, 1962. Shri Nimesh Suchde, is partner of CHA firm, who handled the imports of rough marble blocks by M/s. Global ....

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....btained the IEC Number by giving wrong address. For the above finding, he has relied upon the statements of one Shri Tarak Shah, Proprietor of M/s. Global Impex, wherein he deposed that he was advised by the said appellants to open a bank account with the help of some money given by Shri Nimesh Suchde. From the above, he has calculated that the said appellants has aided and abetted in the illegal ....

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....against them is only in the form of statement given by Shri Tarak Shah, Proprietor of importing-company. If the statement of a co-accused can be further supported by some other facts/evidence, then the evidence of the statement cannot be disregarded". For corroboration, he has again drawn support from the reply submitted by Shri Tarak Shah, which cannot be considered as an independent corroboratio....