TMI Blog2017 (4) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... e Advocate and understanding his position as an Officer of the Court we grant him/her time to speak to the client. If the client is unavailable on that particular date, we grant an adjournment. That is only to take limited instructions, namely, whether to invite order of dismissal on merits or to withdraw the appeal considering the disinclination of the Court. We are not inclined to grant this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, reduced the penalty. 3. We found that there is no substantial question of law arising from such an order. Hence, the Revenue s appeals were dismissed. 4. The argument before this Court on the earlier occasion was that the Tribunal s finding that there was smuggling of currency and that the appellants before us - Rajendra Bhutada and his wife Smt. Bharati Bhutada - are the masterminds, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he normal practice and tradition of this Court that, when an Advocate argues an appeal in the absence of the party and the Court expresses its disinclination, purely to accommodate the Advocate and understanding his position as an Officer of the Court we grant him/her time to speak to the client. If the client is unavailable on that particular date, we grant an adjournment. That is only to take li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel that Courts cannot be taken for a ride by litigants in this fashion. The Tribunal has clearly held that the said Rajendra Bhutada was the mastermind. He could not have put forward some agent or employee and to deny the allegations against him. The currency was brought illegally and that is also a finding of fact. Thus, being responsible for bringing in the currency and the consequent confiscat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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