9911796707
TMI Blog2004 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... (for short the Act) seeking a direction to the Customs Excise & Gold (Control) Appellate Tribunal, New Delhi (for short the Tribunal) to prepare a statement of the case and refer the following questions of law arising out of its order dated 30-4-2002 for the opinion of this Court. (i) whether in the facts and the circumstances of the case, penalty c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner be liable for wrong doings of Sh. Ravi Jagota because it was he who had misdeclared and under-valued the goods and not the petitioner? (v) Whether in the facts and the circumstances of the case, fine imposed on the petitioner be sustained since the petitioner has filed Bill of Entry as per documents given to him by the supplier, petitioner was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the appeal qua levy of interest. However, it did not accept the plea of the assessee that it had acted in a bona fide manner and therefore, was not liable for redemption fine. While rejecting this contention, the Tribunal observed as under : "The confiscability of the goods under Section 111(m) of the Customs Act was conceded by the party when they conceded misdeclaration of description a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce it to Rs. ten lakhs." 3.A perusal of the above clearly shows that Tribunal on an appraisal of material on record has arrived at a finding of fact that the assessee had misdeclared the description as well as the value of goods and therefore, could not be said to have acted in a bona fide manner. This is a pure finding of fact and does not give rise to any substantial question of law for conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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