1999 (2) TMI 218

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....for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  This application is for modification of the Tribunal's order dated 19-4-1997 dismissing the appeal filed by the applicant now before us. 2. Advocate for the applicant says that after hearing the Counsel in a writ petition against the Tribunal's order, the Hon'ble judges of the High Court Bench kept the matter pendin....

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.... ought to have considered that the Commissioner had clearly recorded that Mahendra Shrimankar was only person qualified and that his 21 year old son had entered into the business. The Tribunal has recorded in para 10 of its order that the only circumstance under which the age of Shrimankar was raised before the Tribunal was as a ground for leniency that he was old. The age of the applicant's son i....

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....aragraph (i)], malafide co-operation by the Customs officers [paragraph (j)], functions of Pokharkar and his producing fraudulent test report (paragraph (m)), and retraction of applicant's statement [paragraph (o)] do not figure even in the memorandum of appeal and were not argued before the Tribunal. 8.  The contention in paragraph (b) is that the Tribunal had gone beyond the finding of t....

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....guish this case, from others where there was only contravention with regard to one or two shipping bills, in determining the quantum of penalty to be imposed. Here again therefore there is no error apparent on record. 9. The contention in grounds (d), and (e) that the Tribunal has consistently taken a lenient view in matters relating to suspension or cancellation of the CHA licence is clea....