2010 (5) TMI 476

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Respondent is not present today despite notice. 2. Learned DR submits that the act of smuggling did not call for waiver of penalty and setting aside of the confiscation. Therefore, the first appellate order may be reversed. 3.Heard Revenue and perused the appellate order. 4. Para 5 of the appellate order brings out the reason for the order granting relief to Respondent. The rea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the course of proceeding under Section 108 is a judicial proceeding. Therefore, relevancy of the statement recorded under Section 108 cannot be given go bye. Consequently for no evidence to refute the allegation calls for setting aside of the first order and to restore the order in original. That is ordered accordingly. (Order dictated and pronounced in the open Court)
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X