Home Case Index All Cases Customs Customs + AT Customs - 1999 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (12) TMI 211 - AT - CustomsExtract: .......ong is not a substitute for proof. I also find force in the ld. Consultant rsquo s submission that statement given by co-noticees cannot be made the basis for imposing penalty in the absence of any corroboration from any other source. 8. emsp In the result, the Appeal is allowed and the penalty of Rs. 1 lakh imposed on Shri Pradeep Kumar set aside.
|