Home Case Index All Cases Customs Customs + AT Customs - 1988 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (11) TMI 272 - CEGAT, NEW DELHIExtract: ....... the purpose of penalty under Section 112(b) of the C.A. has to be established either by reference to direct evidence or by reference to circumstantial evidence. Such evidence is not available on record. rdquo 27. Therefore, in view of the above, the order of personal penalty is set aside. 28. The appeal, thus, partially allowed in the above terms.
|