2018 (9) TMI 1777

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..... oved only by way of circumstantial evidence and in the absence of interrogating the kingpin i.e. Mr. Kanwalpreet Singh. Thus, it was of the view that penalty as imposed of ₹ 20 lakhs under Section 112(a) of the Act, is on the higher side. It is not the case where no reasons has been assigned for reduction of penalty. The view taken by the Tribunal in the facts of the present case, is a po .....

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..... of law, for our consideration: Whether in the facts and in the circumstances of the case and in law, the Tribunal was right in reducing the penalty levied under Section 113(a) of the Act without assigning any reason and more so when the smuggling of 'Iridium metal' has been proved by the Department? 3 The impugned order of the Tribunal held that the Respondent herein was involved i .....

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..... smuggling has been proved only by way of circumstantial evidence and in the absence of interrogating the kingpin i.e. Mr. Kanwalpreet Singh. Thus, it was of the view that penalty as imposed of ₹ 20 lakhs under Section 112(a) of the Act, is on the higher side. It is not the case where no reasons has been assigned for reduction of penalty. 6 Accordingly, the view taken by the Tribunal in t .....

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