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TMI Blog2018 (4) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... e allegations against the respondent No. 1 do not attract the mischief contemplated in the aforesaid provision - penalty set aside - appeal dismissed - decided against Revenue. - GA No. 2733 of 2016 with CUSTA No. 14 of 2016 and GA No. 2734 of 2016 - - - Dated:- 11-9-2017 - Aniruddha Bose and Arindam Sinha, JJ. Shri Somanath Ganguli and B.P. Banerjee, Advocates, for the Appellant. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Advocate for the respondent has waived service of notice of appeal. All other formalities stand dispensed with. 5. The appellant before us is the Commissioner of Customs assailing an order passed by the Customs, Excise and Service Tax Appellate Tribunal on 9th October, 2015. This decision, in substance sets aside an order imposing penalty on various individuals on the allegation of smug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e name of Sri Amal Chandra Roy, Driver of the seized carrier vehicle No. 73A/7789 identified by Sri Sanjib Kumar Deb, Advocate (R-474/255 of 2005) was enclosed giving parentage and address of Sri Amal Chandra Roy as son of Late Gofaru Roy, Vill.-Thakurpatt, P.O. P.S.-Dhupguri, Dist. Jalpaiguri and further it was inter alia stated that the statements obtained by the investigating agency on 16-1-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the above, I find that Sri Samarendra Nath Deb in active support of Sri Sanjib Kumar Deb, Advocate without any authority tried to mislead the department by submitting a false and fabricated affidavit for the intention known to them. As such they are liable to penalty us 112(b) of the Customs Act, 1962 for abetting smuggling in the instant case. (quoted verbatim). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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