TaxTMI 
TaxTMI 
2015 (8) TMI 819
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....s imposed a penalty of Rs. 2.00 lakhs each on Shri Kaushik Gordhanlal Pandya and Shri Shaikh Anwar Shaikh Ismail under Section 112(a) and 112(b) of the Customs Act, 1962. Aggrieved of the same, the appellants are before us. 2. The brief facts relating to the case are as follows : 2.1 The Directorate of Revenue Intelligence examined a case of smuggling of Vitamin B-1 under the cover cargo of Paraffin Wax in August/September 1999. The cargo was declared as Paraffin Wax and cleared by M/s. Plus Point Enterprises, Ahmedabad, vide bill of entry No. 11518, dated 26-8-1999. Investigations conducted revealed that Vitamin B-1 was imported with the consignment by M/s. Plus Point Enterprises. Shri Shaikh Anwar Shaikh Ismail in his stat....
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....the course of cross-examination of Shri Shaikh Anwar Shaikh Ismail, Shri Shaikh has denied having anything to do with the import of Vitamin B1 under the cover of paraffin wax. Therefore, the charge against the appellant is based on a retracted statement which has no evidentiary value. Accordingly, he pleads for setting aside the penalty imposed on the appellant, Shri Kaushik G. Pandya. 4. The learned Additional Commissioner (AR) appearing for the revenue while reiterating the findings of the adjudicating authority submits that the retraction made by Shri Kaushik G. Pandya, vide letter dated 12-6-2000 is only an after-thought. Further it has been addressed to Joint Director, DRI, Ahmedabad and not to the officer who recorded the stat....
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....t was the investments made by him, the details of various bank accounts maintained by him and so on. It is in the said statement he has admitted to purchasing 1500 Kgs of Vitamin B1 from Shri Shaikh Anwar Shaikh Ismail. He has also admitted that the said vitamin B1 given to him by Shri Shaikh Anwar Shaikh Ismail was imported and he had not asked for the bill of entry for these materials nor has he issued any bills for sale of these goods. He has also further admitted to having financed some of the imports made by Shri Shaikh Anwar Shaikh Ismail through M/s. Plus Point Enterprises. These details could not have been in the knowledge of department. Further the statement has been recorded in Gujarati in Shri Kaushik G. Pandya's own hands. There....