9911796707
TMI Blog2010 (12) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the procedure envisaged under the Customs House Licensing Rules, there was no evidence on record to show any knowledge on the part of the respondent that the advance licences in question were forged - Hence, the Tribunal has held that there was no justifiable reason to impose the penalties on the respondent -The appeal is, accordingly, dismissed - Decided in favour of assessee. - 335 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) proposing the following two questions :- (1) Whether in the facts and circumstances of the present case, the Tribunal was justified in holding that confiscation of goods under Section 111[m] and imposition of penalty under Section 112[a] of the Customs Act, 1962 upon the respondent CHAs was neither justified nor warranted despite there being undisputed in clearing the goods against bogus/f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Ms. Amee Yajnik, learned Senior Standing Counsel appearing on behalf of the appellant has assailed the impugned order by placing reliance upon the reasoning adopted by the adjudicating authority. 5. As can be seen from the impugned order of the Tribunal, the Tribunal after appreciating the evidence on record has recorded the following findings :- 4. As is seen from the above, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record has found that there was no direct evidence on record to indicate that the respondent was aware of the fact that the advance licences were bogus and forged. The Tribunal has also found as a matter of fact that though there was some contravention on the part of the assessee in following the procedure envisaged under the Customs House Licensing Rules, there was no evidence on record to sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
