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2016 (12) TMI 261 - AT - CustomsImposition of penalty - validity of the reason recorded for not imposing penalty on Shri Affak Motiwala and Shri Afzal Madni Palla, by the Ld Commissioner - Held that: - In the grounds of appeal, the Revenue has not brought out any contrary evidences whereby the aforesaid order could be said to be devoid of merit and bad in law. In the result, we do not see any reason to interfere with the said order. Consequently, the Revenue’s appeal being without merit, is dismissed - decided against Revenue.
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