Customs Act: Penalty cannot be imposed on mere Contradictory Statements

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 mu...