2013 (4) TMI 60

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.... on some of the goods indicated that they were manufactured in Japan, Revenue entertained a view that the said goods were smuggled. 3. The statement of driver, Shri Rajesh Yadav, was recorded on 7-11-2007 wherein, he inter alia deposed that the goods were belonging to one Shri Rajesh Babu, owner of M/s. Jai Ambey Traders, Nautanwa. He further stated that he had gone to the house of Shri Rajesh Babu for loading of the said goods along with his younger brother Shri Girijesh Babu. Inasmuch as the said goods were not found at the premises, he was told to wait and Shri Girijesh Babu went to Nepal and came back after sometime with two tractors loaded with recovered goods. The said goods were loaded in his truck and he left the places around 10 A....

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....carrying the same. Notice also proposed imposition of penalty upon various persons. 6. The proceedings were adjudicated by the Additional Commissioner vide his order dated 31-3-2009, who absolutely confiscated the battery scrap valued at Rs. 3,41,000/-. He also ordered for confiscation of the truck in terms of Section 115(2) of the Customs Act, 1962 with an option to redeem the same on payment of redemption fine of Rs. 30,000/-, penalty of Rs. 10,000/- on Shri Rajesh Kumar and Rs. 8,000/- were imposed upon Shri Rajesh Yadav as also on Shri Mohd. Tahir owner of the truck along with imposition of Rs. 8,000/- on the other noticees, which are not before the Tribunal. 7. The said order of Additional Commissioner was challenged by the present a....

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....statement of co-accused cannot be made sole basis for arriving at a finding against the other co accused. The said statement can only be adopted as a corroboration to the evidence on record. 10. I further note that Shri Rajesh Kumar in his statement recorded on 12-11-2007 has denied the fact of bringing the goods from Nepal. He had clearly deposed that his brother, who is a student of class 12, did not go to Nepal for bringing the said battery scrap and the statement of Shri Rajesh Yadav driver of the truck was incorrect, having been recorded under duress. The Commissioner (Appeals) has preferred the statement of Shri Rajesh Yadav, the driver of the truck over the statement of Shri Rajesh Kumar, the appellant, on the ground that Shri Rajes....