Customs: Confiscation of goods & penalty not valid if based on mere Adduced statement

Hari Prabhu Vs Commissioner of Customs (CESTAT Chennai) Brief facts, which are relevant for my consideration, as could be gathered from hearing both sides and from perusal of the Demand-cum-Show Cause Notice dated 21.08.2020, inter alia, are that M/s. Universal Exim, Old No. 204/New No. 231, Ground Floor, Thambu Chetty Street, Mannady, Chennai – 600 001 (IEC No. 0415019303) had imported goods declared as “Stationery Goods” vide Bill-of-Lading dated 02.01.2018; that the said consignment was imported in container bearing number TCNU8248262 at M/s. A.S. Shipping Agencies Private Limited, Co...