1983 (3) TMI 271 - AT - Customs

Summary

The Appellate Tribunal CEGAT NEW DELHI considered a case involving Shri M. Gouri Shankar Murthy and Shri I.J. Rao. The appeal was allowed as there was no evidence against the Appellant beyond a retracted statement of a co-accused. The Tribunal found the penalty imposed on the Appellant under Section 112 unwarranted by law and set it aside.