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2019 (3) TMI 257 - HC - CustomsPrinciples of natural justice - smuggling - Whether the appellant is right that the order passed by the Customs, Excise and Service Tax Appellate Tribunal is contrary to law as it does not examine and discuss the contentions and issues of facts and law as raised and had arisen for consideration? - Held that:- With regard to the facts determined by the customs authorities, and affirmed by the Tribunal, we do not detect any perversity or misappreciation, which would warrant our interference. The appellant's reply to the SCN was premised upon the contention that he was at the hospital along with an employee to obtain an appointment for his mother, and happened to be present near the said vehicle only out of curiosity. He also referred to his physical disability, presumably to contend that he was not physically capable of performing the acts attributed to him. However, the appellant did not place any material on record to support his contention that he had attended the hospital to secure a medical appointment, nor did he give any explanation as to why his personal presence, along with an employee, was required for this purpose. There is no material to show that it was impossible for him to participate [along with others] in the removal of a padding from a car door. In any event, it is not just his physical participation, but his presence to oversee the operation that has been found against him. In these circumstances, coupled with the fact that he operates a jewellery business, the findings of the authorities that his presence was not merely coincidental, but that he was the intended recipient of the smuggled gold, cannot be faulted. Although the Tribunal's analysis of the facts and the contentions of the parties was somewhat sketchy, this is not a case of complete non-application of mind or unreasoned acceptance of the findings rendered by the authorities. The Tribunal being the final arbiter of facts, it is no doubt vested with the duty to consider the material on record independently and render its findings upon the same. It is settled law that no judgment, even one affirming orders of the authorities or courts below, can be unreasoned. However, there is no uniform standard to determine the level of detail required, so long as the rationale of the decision is clearly discernible. When a Court or Tribunal is faced with concurrent findings of two authorities, it is not necessary to include a detailed reappraisal of the evidence in the judgment of the second appellate forum; a brief statement of the facts which have appealed to the Court and the reasons which have led it to affirm the findings of the authorities is sufficient. The present case falls into this category and it is for this reason that the impugned order of the Tribunal is, in our view, adequate. The question of law is answered in the negative, i.e. against the appellant and in favour of the Revenue - appeal dismissed.
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