Approvals under s.153D found mechanical and invalid; s.153A/s.153D assessments quashed; s.68 additions deleted where books rejected and s.144 best-jud...
The HC dismissed the appeal and upheld CESTAT's imposition of penalties under ss.112(a) and 112(b) of the CA, 1962 for conspiracy and facilitation of illegal importation, finding no substantial question of law. The G-card holder (Appellant A) was absolved by CESTAT for lack of signature or interaction; the H-card holder (Appellant B) was held complicit based on admissions and prior involvement in clearance of similar consignments; the supervisor (Appellant C) was held liable for active supervision and approval of clearance documents. CESTAT's sympathetic reduction of penalties was endorsed; appellants must deposit the imposed penalties within three months. Appeal dismissed.
The HC dismissed the appeal and upheld CESTAT's imposition of penalties under ss.112(a) and 112(b) of the CA, 1962 for conspiracy and facilitation of illegal importation, finding no substantial question of law. The G-card holder (Appellant A) was absolved by CESTAT for lack of signature or interaction; the H-card holder (Appellant B) was held complicit based on admissions and prior involvement in clearance of similar consignments; the supervisor (Appellant C) was held liable for active supervision and approval of clearance documents. CESTAT's sympathetic reduction of penalties was endorsed; appellants must deposit the imposed penalties within three months. Appeal dismissed.
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