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2014 (6) TMI 158 - GUJARAT HIGH COURTPenalty u/s 112(a) on the person who dealt with goods liable to confiscation - tribunal deleted the penalty - Held that:- As may be noted from the discussion elaborately made by the CESTAT, the Commissioner of Customs while levying penalty had essentially relied upon the statements recorded of Shri Shashi Bhushan of M/s.Efficient Exports against whom main charges were levelled. The Tribunal after detailed discussion, on the modus which was adopted by Shri Shashi Bhushan concluded that there was insufficient material to indicate the involvement of the respondent herein and except a one line statement of Shri Shashi Bhushan, there was no corroborative evidence leading to conclude the involvement and the charges levelled against the respondent. This resulted into the Tribunal deleting the penalty.There is neither any perversity in the findings nor in conclusion arrived at by the Tribunal nor any substantial question of law emerging - Decided against Revenue.
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