TMI Blog2008 (4) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Revenue Int., New Delhi v. Attarpal Singh and Others under Section 135(1)(b) of the Customs Act, 1962 (Act) pending before the learned Metropolitan Magistrate (MM) in so far as it concerns the petitioner here. 2. The allegation in the complaint is that two tempos when intercepted on 1st May, 1998 at about 9.45 pm were found to be carrying goods meant to be offloaded in front of the godown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice issued to the petitioner ordered the goods to be confiscated and levied a penalty of Rs. 5 lakhs on the petitioner. In an appeal filed by the petitioner, the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi by its order dated 27th August, 2002 held that there was no evidence whatsoever to establish that the petitioner was involved in smuggling of the goods in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2007 (4) JCC 3223 where after considering the judgment of this Court in Sunil Gulati it was held that since the CEGAT in that case had exonerated the petitioner for lack of evidence, criminal proceedings could not be quashed. 6. As far as the present case is concerned, the finding of the CEGAT that the petitioner deserves to be exonerated has been arrived at after discussing the evidence broug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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