1997 (10) TMI 241

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..... [Order per : Archana Wadhwa, Member (J)]. - The department has filed the captioned appeal against the Order-in-Appeal dated 16-5-1997 passed by the Commissioner of Customs (Appeals) where in a personal penalty of Rs. 5,000.00 which was imposed upon the respondent, Shri Ranjit Ghosh, was set aside by the appellate authority. 2. The Revenue in their Grounds of Appeal has challenged the orde .....

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..... Badal of Bagdogra that Shri Ranjit Ghosh, respondent herein, also was carrying on business of smuggled goods through Badal of Bagdogra. This evidence was clearly in the nature of hearsay evidence. The adjudicating authority has also referred to some earlier case made out against this very respondent herein, which, in our view, cannot be made the basis for imposition of penalty in the present proce .....

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