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2012 (5) TMI 38 - DELHI HIGH COURTPenalty on Seven traders - held to be trading in Chinese silk cloth and unstitched cloth illegally imported - Customs duty was not paid on the said import – Held that:- Tribunal was not right in disposing of the appeal without specifically dealing and examining the contentions and issues raised - The contentions and issues raised by the appellants e.g., in the case of Mahender Jain (Appearance for Assessee)it was submitted that his statement under Section 108 of the Act does not bring out or support the Revenue’s allegation; does not show his involvement in the smuggled goods was ignored – Non speaking and unreasoned order was passed ignoring the evidence and material relied upon by the parties - remit back the issue to the tribunal to re-hear the arguments and thereafter pass a reasoned and speaking order - in favour of the assessee .
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