2019 (5) TMI 1928 - SCH - Customs

Clandestine removal of imported goods - Imported fabric was not utilized for the manufacture of readymade garments, which had to be exported - it was held by the High Court that Both the Commissioner (Appeals) and the Tribunal were of the opinion that the statements of the Director recorded by the raiding party were in terms of Section 108 of the Customs Act, which was admissible in evidence. The entire issue is, thus, based on appreciation of the materials on record. No question in this respect arises. HELD THAT - The impugned judgment and order passed by the High Court - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition and declined to interfere with the judgment of the High Court. Delay was condoned, and pending applications were disposed of. (2019 (5) TMI 1928 - SC)