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2008 (6) TMI 214 - HC - CustomsWhether the concurrent finding of fact recorded by the Tribunal is erroneous for non-consideration of the material evidence produced by the appellant before the Assessing Authority wherein he has stated that he had no knowledge that imported goods received by him are supplied to the Company in contravention of terms and conditions of the Notification No. 52/02? Held that:- After careful perusal of the impugned common Judgment passed by the Tribunal we are in respectful agreement with the view taken by the Tribunal which does not call for interference with regard to levy of customs duty, excise duty and penalty imposed on the Company challenged in C.S.T.A. Nos. 2 & 3/2008. Therefore, we hold that the appeals are liable to be dismissed holding that re-framed substantial questions of law would not arise at all for the reason that the fact finding authority has recorded a finding of fact holding that the exempted company has contravened the terms and conditions of the exemption notification in not utilising the 100% exempted imported materials for manufacture of goods to export the same to the foreign countries and the said finding is concurred with by the appellate authorities. Therefore, we do not find any ground urged by the learned counsel Mr. Gururaj in this appeal are tenable in law, and therefore there is no need for us to interfere with the order of penalty imposed upon the Director of the company which has received 100% exported goods from the company.
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