1998 (2) TMI 361

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....d question of law which, according to the Commissioner, arises out of the Tribunal's Order No. A-692/CAL/97, dated 2-6-1997 has been raised in the subject Reference Application. The question raised is - "Whether Hon'ble CEGAT, Calcutta, is correct in setting aside the penalty imposed on Sri Prasanta Sarkar, Order passed by the original Adjudicating Authority under Section 112(b) of Customs Act,....

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....ed to the Competent High Court for answering that question of law. 3. In the present case, the Customs (Preventive) is seeking review of the Tribunal's Order. It is not permissible under the provisions of Section 130 of the Customs Act, 1962. It is also seen from the findings of the Tribunal in the Order dated 2-6-1997 that the Tribunal on the basis of appreciation of evidence had held tha....