2014 (6) TMI 125

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...."the Tribunal") imposed penalty of Rs. 2 lacs upon the appellant. The following substantial questions of law have been proposed for determination of this Court:- i)Whether statement of co-noticee can be used against the appellant without any corroboration? ii) Whether penalty can be imposed merely on statement of co-noticee in absence of independent corroboration and also in absence of recording of his(appellant) statement? iii) Whether the order in original passed within two and half months of issue of show cause notice without supplying of relied upon documents to appellant are just and legal? iv) Whether employee of firm can be penalized under section 112(b) of Customs Act without any corroboration of receipt of unlawful cons....

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....ent of duty, through Nhava Sheva Port. Contrary to the terms of the agreement, the transporter M/s Adarsh Parivahan, Bombay did not bring the goods to the factory premises. M/s Fashion World International resorted to legal action against the transport company. On 8.4.2002, the officers of Anti Smuggling Branch, Customs, Amritsar searched the factory premises and conducted physical stock verification of the raw material and finished goods and took into custody certain documents. The goods imported against bill of entry dated 16.3.2002 involving duty of Rs. 20,62,622/- were found to be not received by M/s Fashion World International. Further, capital goods/raw material involving duty of Rs. 11,74,011/- imported without payment of duty were fo....

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.... Annexure A.4 while deciding the appeal, reduced the penalty from Rs. 6 lacs to Rs. 2 lacs. Hence the present appeal by the appellant. 3. We have heard learned counsel for the appellant and perused the record. 4. Learned counsel for the appellant submitted that the penalty has been imposed on the basis of statement of co-noticee without independent corroboration. It was also urged that in the absence of recording of the statement of the appellant, no penalty could be levied. 5. The relevant findings recorded by the Tribunal vide order dated 19.2.2014, Annexure A.4 read thus:- "6. Appeal of M/s Fashion World International was dismissed earlier for non compliance. Preceding paragraphs show the involvement of Shri Sushil Sharma. Th....