2016 (7) TMI 1059

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..... tting the importers, then, the importers' acts may amount to evasion of customs duty, but those can be proceeded independently. As far as the respondents/Agents are concerned, they have not been held to be guilty and of conniving and that of colluding with these importers. Therefore, all that they were pronounced guilty for is some lack of care or supervision. For that the Tribunal [2016 (3) TMI 2 .....

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..... ce Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated 682015. 2. The Tribunal allows the respondents' appeal in part. 3. Mr. Jetly would submit that this appeal raises substantial questions of law, and particularly those which are framed and formulated by the Revenue. 4. He would submit that this is a serious case of the respondents assisting the importers. The importers have d .....

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..... bunal found that the charges under Regulation 13(d) and 13(e) cannot be held to be proved. The Tribunal has assigned reasons for arriving at that conclusion. We have been taken through that part of the Tribunal's order, and particularly the reasons in paras 7, 7.1 and 7.2 of the Tribunal's order. 6. We find that once the respondents were not guilty of aiding and abetting the importers, .....

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