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2013 (11) TMI 548

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..... culpatory statement recorded from him, we do not think that we would come to any other findings.” - We are of the considered view that the power of this Court while admitting the appeal is not to make endeavour to record different fact findings even on prima facie - Decided against Revenue. - CUSTA No. 2 of 2012 and GA No. 970 of 2012 - - - Dated:- 16-4-2012 - Kalyan Jyoti Sengupta and Asim Kr. .....

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..... ory statement recorded from him, we do not think that we would come to any other findings. 4. We are of the considered view that the power of this Court while admitting the appeal is not to make endeavour to record different fact findings even on prima facie. 5. Hence, this appeal is dismissed. 6. However, we direct the Tribunal that if the matter is not disposed of by this time, the same s .....

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