TMI Blog2008 (11) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... duced by claimant was not worthy of reliance. The Tribunal on appraisal of the materials came to the conclusion that in business world there is no distinction between biscuits and bars and further discrepancies of 2 grams in 16 pieces of biscuits shall not make the vouchers to be unworthy of reliance - Held that:- Tribunal has recorded the finding on consideration of relevant material and cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not had knowledge about it. The Commissioner of Customs by order dated 22-6-2001 directed for confiscation of the gold biscuits. He also passed order for confiscation of the truck with an option to the owner to redeem the same on payment of redemption fees of Rs. forty thousand. It also inflicted personal penalty of Rs. ten thousand, fifty thousand, twenty thousand and one thousand upon Awadhes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal was asked to draw up a statement of case and refer the same to this Court. 6. We have heard Mr. Rakesh Kumar Singh, for the petitioner. Each of the respondent is represented by Mr. Surendra Kumar. 7. While assailing the order of the Tribunal, Mr. Rakesh Kumar Singh contends that the Tribunal ought not to have accepted the plea put forth by claimant Kapildeo Prasad that the gold bis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g irrelevant material or a person duly instructed in law will not come to that finding. 9. We are of the opinion that the Tribunal has recorded the finding on consideration of relevant material and cannot be said to be perverse. 10. In that view of the matter, we are of the opinion that no question of law arises from the order of the Tribunal. 11. Accordingly, we do not find any merit in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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