Case Law Details
Sunil Garg Vs C.C. (CESTAT Ahmedabad)
Appeal is filed against penalty imposed by the Adjudicating Authority under section 112(a) and 114AA of the Customs Act, 1962.
Learned counsel appearing on behalf of the appellant submits that there is contradiction in the statement of the appellant as well as the third party. Therefore, these statements cannot be solely relied upon for the imposition of penalty. She submits that except the contradictory statements there is no independent evidence against the appellant.
CESTAT held that in view of the fact that statements are contradictory the witnesses must have been examined/ cross-examined to bring the truth on record to do the justice for imposition of penalty. Therefore CESTAT held that one opportunity can be given to re-consider the whole case of the appellant and after allowing the cross- examination a fresh order needs to be passed.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
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