2015 (8) TMI 239 - SCH - Customs

Penalty - Diamonds recovered from aircraft confiscated - Tribunal reduced penalty - Assessee claims complete exoneration - Supreme Court after hearing counsel for both parties condoned delay in filing appeal - After going through records of case, Supreme court was of considered opinion that appeal was devoid of merit and was liable to be dismissed - Decision of high court in Shaikh Mohammed Azam Versus Commissioner of Customs & Others 2014 (5) TMI 602 - BOMBAY HIGH COURT was upheld as there was independent material to support charge of appellant - Also department not only relied on statement of Paowala which was stated to be retracted but other materials in form of identification carried out by travel agent.

Summary

The Supreme Court dismissed the appeal against the judgment of the High Court of Judicature at Bombay in Customs Appeal No. 64 of 2010. The appeal was found to be devoid of merit and was dismissed with no costs. Delay was condoned.