https://www.taxtmi.com/caselaws?id=47937 The High Court upheld the decision of the Customs Excise and Service Tax Appellate Tribunal in an appeal under Section 130 of the Customs Act. The case involved an employee of Haryana Police in clandestine metal import activities. Despite the Tribunal not extensively discussing the appellant's case, the High Court found no prejudice. The appellant's involvement in clearing, transporting, concealing, and storing illegal goods was established through witness statements and investigations. The Court rejected challenges to the show cause notice and penalty, affirming the penalty under Section 112(b) for customs duty evasion. The appeal was dismissed as no significant legal question was raised. en-us Tue, 17 Oct 2006 00:00:00 +0530 Sat, 31 Jul 2010 16:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47937 The High Court upheld the decision of the Customs Excise and Service Tax Appellate Tribunal in an appeal under Section 130 of the Customs Act. The case involved an employee of Haryana Police in clandestine metal import activities. Despite the Tribunal not extensively discussing the appellant's case, the High Court found no prejudice. The appellant's involvement in clearing, transporting, concealing, and storing illegal goods was established through witness statements and investigations. The Court rejected challenges to the show cause notice and penalty, affirming the penalty under Section 112(b) for customs duty evasion. The appeal was dismissed as no significant legal question was raised. Case-Laws Customs Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47937