9911796707
TMI Blog2004 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... eeking a direction to the Customs Excise Gold (Control) Appellate Tribunal, New Delhi (for short the Tribunal) to prepare a statement of the case and refer the following questions of law arising out of its order dated 30-4-2002 for the opinion of this Court. (i) whether in the facts and the circumstances of the case, penalty could be levied on the petitioner in as much as the petetione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether in the facts and the circumstances of the case, fine imposed on the petitioner be sustained since the petitioner has filed Bill of Entry as per documents given to him by the supplier, petitioner was not aware about the actual nature of goods and Sh. Ravi Jagota had misused the name of the petitioner-company to further his interests ? (vi) Whether in the facts and the circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the Tribunal observed as under : "The confiscability of the goods under Section 111(m) of the Customs Act was conceded by the party when they conceded misdeclaration of description and value of the goods. A penalty under Section 112 of the Act has a direct nexus to the confiscability of the goods under Section 111. The appellants have not pressed their challenge vis-a-vis the penalty. The goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of goods and therefore, could not be said to have acted in a bona fide manner. This is a pure finding of fact and does not give rise to any substantial question of law for consideration of this court. 4.As far as the issues raised in the other questions are concerned, counsel has not been able to show that these arise out of the order of the Tribunal. 5.Accordingly the petition is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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