9911796707
TMI Blog2024 (7) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... l has elaborately referred to a statement recorded from John Miranda. In fact, the entire statement has been reflected. The statement of Shri Rakesh Magoo has been referred. The finding of the Tribunal is only in paragraph 10 wherein it has been held that in the light of the discussion made by the Tribunal, it is clear that Rakesh Magoo and John Miranda were using IEC Code of various IEC holders for import of car electronic goods by undervaluing the same and differential amount has been paid to the oversees suppliers through their office in India by illicit means - if learned Tribunal had to rely upon the statement of those two persons, it has to discuss the statement in its entirety and cannot pick and choose a few paragraphs more particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. 75240 of 2014, No. 75241 of 2014, No. 75242 of 2014 and No. 75244 of 2014. Both the revenue as well as the assessee are in appeal against the common order passed by the Tribunal. The revenue is aggrieved by that portion of the order passed by the learned Tribunal exonerating the assessees from the levy of customs duty and the assessees are aggrieved by that portion of the order affirming the order levying penalty. If the learned Tribunal had exonerated the assessees from the levy of duty, the consequences would be the penalty could not have been imposed. Therefore, to that extent the order passed by the learned Tribunal is not clear as to under what circumstances the learned Tribunal in paragraph 11 affirmed the penalty, that too, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire under evaluation process. Therefore, if learned Tribunal had to rely upon the statement of those two persons, it has to discuss the statement in its entirety and cannot pick and choose a few paragraphs more particularly there is nothing on record to show that there was a valid retraction of the statement by Rakesh Magoo and John Miranda. Therefore, we are of the view that Tribunal should re-consider the matter and taking note of all factual matrix and then come to a clear conclusion. This exercise is required to be done by the learned Tribunal, since learned Tribunal is last fact finding authority in hierarchy of authorities. So far as the imposition of penalty on the clearing agency namely Sai Dutta Clearing Agency Pvt. Ltd., the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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