2023 (10) TMI 1178

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....llenging the order issued by the Adjudication Authority imposing penalty on appellants under Section 112 & 114 of the Customs Act, 1962. As per the impugned order, it is held that appellants had abated the importer M/s Pushpa Telecom to import goods illegally by resorting to undervaluation. When the matter came up for hearing, learned counsel for the appellants submits that the findings of the Adjudication Authority is without any admissible evidence. There is no any act of omission on the part of the appellants to allege that appellants had abated the importer M/s Pushpa Telecom to import goods illegally. 3. Learned counsel for the appellants further submits that the proceedings were initiated based on the statement of Shri Xavier and e....

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....upport the allegations of Revenue, in absence of transcription of the conversation between these persons. So far the WhatsApp message is concerned, which is retrieved from the phone of Mr. Sanjay Soni, alleged to have been received from Mr. Ashok Soni, the same is not reliable for non-compliance of the provisions of Section 138C of the Customs Act. Further, the message is also vague and incomplete. I further find that these appellants have not violated any of the provisions of the Customs Act including Section 111, and thus I hold that penalty under Section 112 of the Act is not attracted. Penalty cannot be imposed only on the basis of heresay evidence, or the incriminating statement of one of the co-accused in absence of other corroborativ....