1999 (9) TMI 324

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..... er : G.R. Sharma, Member (T)]. By the captioned application, the applicant has stated that the following points of law arise out of the Tribunal s order :- (1) Whether the statement of Shri Ziauddin is a reliable piece of evidence without affording opportunity of cross-examination of him for penal action u/s 112(b). (2) Whether the constructive possession of the goods is essential for i .....

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..... owners of the goods. After careful consideration of the entire evidence, the Tribunal held that constructive possession was not one of the ingredients for imposition of penalty under Section 112(b). The Tribunal held that if the goods are imported under any prohibition or restriction and are liable to confiscation under Section 111(d) penalty is imposable. Insofar as the question Nos. 1 and 3 as .....

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