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Issues:
1. Compliance with tribunal directions. 2. Allegations of involvement in the offense. 3. Justification of penalties imposed. Compliance with tribunal directions: The advocate for the Appellants stated that they had complied with the Tribunal's direction. The matter was considered minor, leading to the Appeals being taken up for hearing on the same day. The Appellants expressed innocence and unwillingness to litigate, emphasizing their lack of involvement in the alleged activities. They cooperated with the enquiry and investigation but felt unfairly treated by the Authorities, who failed to appreciate their innocence. Allegations of involvement in the offense: The Revenue contended that the Appellants, as possessors of questionable goods, were legally accountable and faced charges. The penalty imposed was deemed proportionate and justified by the Revenue and the Appellate Authority. However, upon review, the Tribunal found no cogent evidence of active involvement by the Appellants in the alleged offense. The Appellants were merely possessors of the goods, lacking a past record of dealing with such items. The Tribunal emphasized the Appellants' duty to provide evidence for their defense instead of solely claiming innocence. Justification of penalties imposed: After hearing both sides and examining the record, the Tribunal concluded that the Appellants' possession of the questionable goods warranted a penalty to prevent future offenses. Each Appellant was directed to pay a reduced penalty of Rs. 5,000.00 to serve as a deterrent. The Tribunal believed this penalty would safeguard the Appellants' interests in the future without subjecting them to further legal consequences. Consequently, the penalties were reduced, and the Appeals were partly allowed. This judgment highlights the importance of evidence in legal proceedings, the duty of parties to present a defense, and the Tribunal's role in ensuring fair treatment and appropriate penalties in cases involving alleged offenses.
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