2019 (11) TMI 972

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..... ioner gives expression to his emotion in the order, in stead of making proper adjudication in accordance with law. In order to hold the appellant guilty, his involvement in the smuggling chain had to be stated, based on evidence or on presumption from the absence of it and, thereafter, on a proper application of the law the amount of penalty should have been considered. Regrettably, the Tribuna .....

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..... The Court : In this appeal, the allegation against the appellant is smuggling of gold. He was charged and held guilty of illegally importing and handling gold. The alleged ultimate recipient was one Purushottam Haribhau Kawale of Mumbai. He employed carriers to carry smuggled gold from Kolkata to Mumbai. 2. The appellant is accused of procuring illegally imported gold, handling the .....

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..... ng proper adjudication in accordance with law. In order to hold the appellant guilty, his involvement in the smuggling chain had to be stated, based on evidence or on presumption from the absence of it and, thereafter, on a proper application of the law the amount of penalty should have been considered. 6. Regrettably, the Tribunal also fell into the same error endorsing the above finding .....

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