2009 (7) TMI 884

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....h Kumar, Ms. P. Shrivastava, Ms. Anil Katiyar, Ms. Rashmi Malhotra, P. Parmeswaran, Akshay Anand, Aseem Mehrotra, Ms. Sonam Nagrath, Deepak Kumar, Abhijat P. Medh, A.K. Sanghi, Ms. Gauri Gupta, Ms. Indra Sawhney, Advocates, for the Appearing parties. [Order]. - These appeals are directed against the judgment and order dated 7-7-2003 [2003 (161) E.L.T. 828 (Tri. -Del.) passed by the Customs Exci....

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....s issued to Trilok Nath Mittal and Pawan Kumar Gupta. Their statements under Sec. 108 were recorded and immediately thereafter they retracted from their statements. Even according to the appellant- Commissioner of Customs the respondents were to get Rs. 1.50 paise for each bearing sold in the local market. 4. The adjudicating authority imposed penalties under Sec. 112(b) of the Customs Act o....

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.... 7. We have carefully considered the impugned judgment and the statements recorded under Section 108 which were retracted immediately thereafter. In our considered view, as far as Trilok Nath Mittal is concerned, no interference is called for and appeal filed by the Commissioner of Customs against him being devoid of merit is dismissed. 8. In respect of another respondent Pawan Kuamr Gu....