2001 (8) TMI 1207

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. This reference application was argued by Shri Arun Mehta, advocate. Shri B.B. Sarkar, DR represented the Revenue. 2. The applicant s brother was a goldsmith. On information, the officers searched the premises. The key was with the present applicant. He opened the lock of the premises. Certain gold strings were seized. The present applicant deposed that his brother had made these .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nner. Shri Mehta submitted that in the circumstances of the case, penalty under Sec. 112(b) could not be imposed. Where the Tribunal had examined all the evidence and had arrived at a particular conclusion, there would not be any question of law arising. On appreciation of the evidence, I find that the phrase harboring used in Sec. 112(b) would cover the activities of the present applicant. 3. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X