Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2003 (6) TMI 117

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... condonation of delay of seventy-two days in filing the appeal, on the ground that during the relevant period, the applicant/appellant was suffering from jaundice and malaria for which a medical certificate and prescriptions of the doctor have been placed on record, I condone the delay and allow the Miscellaneous Application. 2. After dispensing with the condition of pre-deposit of penalty of Rs. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... him the Car Duty Slip and directed him to carry the five gunny wrapped packages to Poddar Court. A person named Mustaque also accompanied him in the car, but fled away from the scene when he was intercepted by the D.R.I. Officers. 4. During the course of investigation, the appellant was summoned to appear before the DRI Officers, but he failed to appear. 5. On the above basis, a show cause not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the goods in question were put in the Van on the insistence of the appellant herein. The appellant submits that the car was engaged by him under the Car Duty Slip No. 373, but subsequently was released at 5.15 P.M. and thereafter, the same was not used. The Car Duty Slip No. 374 produced by the driver was forged and fabricated and the same was never produced at any time during the investigation. L .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e, I find that the entire case against the appellant herein is based upon the statement of the driver, which is in the nature of uncorroborated statement of a co-accused and cannot be made the sole basis for penalising the appellant herein. There is no other evidence on record to show the appellant's involvement in transportation of ball bearings in question. 9. Accordingly, I extend the benefit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates