2026-VIL-1194-CESTAT-ALH-CU
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CUSTOMS CESTAT Cases

Customs - Reliability of Statements and Panchnama as Evidence - The Appellant challenges the confiscation of gold jewellery and imposition of penalties on the basis of statements recorded during investigation and a Panchnama drawn at the airport, alleging that both the key statements of the Appellant and the Panchnama are unreliable and lack proper corroboration - Whether statements that are retracted by the makers while in judicial custody and a Panchnama drawn without the presence of panch witnesses throughout the proceedings can form the sole basis for confiscation and penalty in customs adjudication – HELD - The entire case of the Revenue is founded upon statements which are not reliable as the key statements of the Appellants have been retracted at the earliest available opportunity while in judicial custody and such retractions have neither been rebutted by the Revenue nor were the persons examined in adjudication proceedings. Further, there is an absence of any independent corroborative evidence supporting these statements. Regarding the Panchnama, it is not a reliable piece of evidence as the Revenue failed to substantiate it by examining the panch witnesses in the adjudication proceedings despite specific request made by the Appellants, which goes to the very root of the matter. The panch witnesses were not present throughout the proceedings and were called only at the end after the Panchnama was drawn as per the officers' discretion, thus defeating the very purpose of having independent witnesses. Such serious allegations based solely on uncorroborated and retracted statements cannot sustain confiscation proceedings - The Appellants are entitled to return of the confiscated gold and gold jewellery. The impugned order is set aside and the appeal is allowed
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