9911796707
TMI Blog2022 (7) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... documents. The orders passed by the authorities need no interference, except to the extent of penalty. In view of the findings recorded in the orders impugned, it is opined that the penalty imposed be confirmed. The question of quantum of penalty amount alone is examined. Taking into consideration the attendant circumstances the value of goods transported etc., the penalty imposed be reduced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 21.10.2005 at 20.45 hrs., the Intelligence Officer inspected the transport of MS ingots from Kottayi to Kanjikode. The reason stated for interception was that the goods were consigned at 15.00 hrs. on 21.10.2015 and the same was intercepted by the Intelligence Inspector at 20.45 hrs. on the same day and there was inordinate delay in transportation, leading to suspicion regarding multiple transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal, this revision is filed. 3. Heard Ms.Meera V Menon for the petitioner as well as the Mr..V K Shamsudheen, senior Government Pleader for the respondent. 4. The vehicle was intercepted and checked at Kanjikode Sathram on 21.10.2015 at 20.45 hrs. while going towards Kanjikode. The goods were consigned from Kottayi at 15.00 hrs. on the very same day. The Intelligence Inspector checke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments. 5. We have gone through the proceedings of the Intelligence officer, the order of the first Appellate authority as well the decision of the Income Tax Tribunal and we are of the considered opinion that the orders passed by the authorities need no interference, except to the extent of penalty. In view of the findings recorded in the orders impugned, we are of the opinion that the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
