2001 (2) TMI 519

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....he Appellant. Shri Rajeev Tandon, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  In the reference applications, the applicants framed numerous questions of law. But at the time of arguments, both the applicants only pressed for the following question of law for reference to the Hon'ble High Court : "Whether the Tribunal was correct in law to have held the applica....

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..... 4. The only issue raised by the applicants is whether the statements made by the applicants or their co-noticees under Section 108 of the Customs Act, can be relied upon for penalising the applicants under the Customs Act. This issue is already settled by the decision of the Hon'ble Supreme Court in the case Naresh J. Sukhwani and in the case of Surjeet Singh Chhabra (supra). The Hon'ble....