2020 (2) TMI 821

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....nt Shri Y. Singh, DR - for the respondent ORDER Archana Wadhwa : The challenge in the present appeal is to imposition of penalty of Rs. 5 lakhs on the appellant under Section 112(b)(i) of the Customs Act. 2. After hearing both the sides duly represented by Shri Saurabh Kapoor, learned Advocate for the appellant and Shri Y. Singh learned Authorised Representative, it is seen that one....

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....s. 4. After hearing both the sides, I find that apart from the statement of Shri Harish Goyal , there is virtually no other evidence to establish that the appellant was, in any case, associated with the import of the goods in question, neither the bill of entry was filed by him. The entire case of the Revenue is based upon the retracted statements of the co noticees. It is well established law ....