Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2002 (7) TMI 719

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. - After dispensing with the condition of pre-deposit of penalty of Rs. 45,000/- (rupees forty five thousand) I take up the appeal itself for disposal with the consent of both the sides. 2. As per the facts on record a godown belonging to the appellant was put to search by the Customs officers on 28-8-98 and imported silk yarn worth Rs. 7.12 lakhs (approx.) was recovered from the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed by the Additional Commissioner who confiscated the yarn absolutely and imposed personal penalty of Rs. 45,000/- (rupees forty five thousand) upon the appellant. Appeal against the above order did not succeed before Commissioner (Appeals). Hence the present appeal. 4. I have heard Shri A.K. Singh, Advocate for the appellant and Shri A.K. Mondal, ld. JDR for the Revenue. 5. From the i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... give the residential address of Babubhai by itself does not reflect upon his connivance with Babubhai for storing the goods in the godown. If that be so, he would not have given the mobile number of Babubhai. He has also tried to help the customs officers by giving the physical description of Shri Babubhai. If the enquiries conducted by Revenue have resulted in failure, the appellant cannot be hel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates