Penalty under Customs Act for attempted removal with forged documents upheld after abettors' non-cooperation allowed continued investigation. Penalty proceedings under the Customs Act addressed alleged attempted removal of imported goods using forged documentation; the tribunals acceptance that ...
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Penalty under Customs Act for attempted removal with forged documents upheld after abettors' non-cooperation allowed continued investigation.
Penalty proceedings under the Customs Act addressed alleged attempted removal of imported goods using forged documentation; the tribunals acceptance that participants acted in mutual interest and refused to cooperate justified continuation of investigation on available material, resulting in sustenance of enforcement action. The challenge to the investigative and penalty measures was refused, leaving the prior adjudicatory findings and penalties intact and permitting authorities to proceed on the evidentiary record already collected.
Issues involved: Delay condonation, refusal to interfere with High Court judgment, dismissal of Special Leave Petition.
The Supreme Court, comprising HON'BLE MR. JUSTICE ARAVIND KUMAR AND HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH, after hearing the learned counsel for the petitioner, decided not to interfere with the impugned judgment passed by the High Court. The Court dismissed the Special Leave Petition, and any pending applications were directed to stand disposed of. The delay in filing was condoned.
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