2013 (11) TMI 548 - HC - Customs

Waiver of pre deposit - Tribunal ordered waiver and release of confiscated goods - Held that - Tribunal prima facie found that there was no material to implicate or impute the appellant to the case, and in the absence of any culpatory statement recorded from him, we do not think that we would come to any other findings. - We are of the considered view that the power of this Court while admitting the appeal is not to make endeavour to record different fact findings even on prima facie - Decided against Revenue.

Summary

The High Court of Calcutta dismissed the appeal as the Tribunal found no case for confiscation and no material to implicate the appellant. The Tribunal was directed to dispose of the matter within three months from the date of the order.