9911796707
TMI Blog1997 (1) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... he orders of this Court by the Customs, Excise and Gold (Control) Appellate Tribunal (South Regional Bench) at Madras, by referring the following question for our consideration : "Whether the order of confiscation and penalty was not vitiated due to the department not carrying out a fuller investigation for the scrutiny of bills and accounts of M/s. D.D. Vernekar and Bros.". 2.The Additional Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the nature and quantum of gold and gold ornaments involved, the fine levied in lieu of confiscation or the personal penalty did not warrant any interference. The applicant taking advantage of the observation by the Tribunal, in paragraph 8 of its order, that it was highly desirable that a fuller investigation could have been conducted by the Authorities by scrutiny of the accounts and bills of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that the observations made by the Tribunal about the need for having undertaken a fuller investigation is by no reason a serious vitiating factor undermining the credibility of the findings recorded holding the applicant guilty of violations. 6.We have carefully considered the submissions of learned counsel appearing on either side. In our view, the observations made by the Tribunal that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Tribunal calls for any interference or that it stood vitiated. The question referred for determination is therefore answered in the affirmative holding that the order of confiscation and penalty was not vitiated due to the Department itself not carrying out a fuller investigation for the scrutiny of bills and accounts of M/s. D.D. Vernekar and Bros. X X X X Extracts X X X X X X X X Extracts X X X X
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