1997 (10) TMI 241

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ]. 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 order by stating that imposition of personal p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt 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 proceedings. We find that the same had been rightly set .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X