9911796707
TMI Blog2018 (3) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... made the sole basis for penalizing a person - penalty set aside - appeal allowed - decided in favor of appellant. - C/1080/09 - A/85519/2018 - Dated:- 9-3-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Shri Raju, Member (Technical) Mohd. Wasim Qureshi, Advocate - for Appellant Shri Chatru Singh, Asst. Commr. (A.R.) - for Respondent ORDER Per: Archana Wadhwa The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d gold for Mr. Shakil. He also gave a mobile number which was belonging to Mr. Shakil. One Mr. Zahid Jafar Miya Hasan Miya (brother-in-law of Mr. Shakil Patel) also gave a statement under Section 108 of the Customs Act, wherein he stated, inter alia, that his younger son Firoz was working with Mr. Shakil Patel and used to book tickets for passengers of Shakil and that Shakil was regularly receivin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the statement of co-noticee without there being any further evidence. Though a number of summons were issued to the present appellant, but his statement could not be recorded as the appellant did not honour the summons. Further, no efforts were made by Revenue to approach the present appellant in person, so as to record his statement. As such, we note that there is no statement of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
