2013 (7) TMI 16

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..... ther the Tribunal has agreed with the reasoning given by the Lower Appellate Authority or not. In the absence of any prima facie view expressed by the CESTAT regarding the correctness of the order passed by the Lower Appellate Authority, it is difficult to sustain the order of CESTAT. Order of CESTAT is quashed and set aside and the matter is restored to the file CESTAT for fresh consideration .....

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..... of the clear admission of the Respondent herein, recorded under Section 108 of the Customs Act, inter alia establishing the offence of smuggling the said goods into India. In that event, whether the findings of the Hon ble CESTAT, inter alia setting aside the confiscation of the said goods is justified in law. (B) Whether in the facts and circumstances of the case and in law, the Hon ble CESTAT .....

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