2014 (5) TMI 602

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....d Heera For the Respondents : Mr. A. S. Rao. with Mr. S. D. Bhosale ORDER P. C. 1 We have heard learned counsel appearing for the assessee With his assistance, we have perused the order passed by the Tribunal reducing the penalty to Rs.10 lakhs. 2 In the submission of the learned counsel, the case was of complete exoneration and on par with the conoticee. The Appeal raises substanti....

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.... principle in the decision relied upon in the case of Basudev Garg Vs. Commissioner of Customs. There, the issue was with regard to a report and which was relied upon. That was pertaining to the ball bearings of chinese origin which were imported but passed off as an import from Srilanka. That is to evade anti dumping duty. The show cause notice was issued and it contains references to several ind....

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....at the Hyderabad Airport when he was about to board Indian Airlines Flight IC 591 which was bound for Sharjah. One tool which was hidden in the socks on the left leg of Paowala was seized. This tool was from the toolkit of the Aircraft Maintenance Department of the Indian Airlines. The tool therein was meant for opening and closing of the aircraft panel. That was stated to be handed by copassenger....

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....o the appellant. We also do not find any prejudice being caused because of the alleged retraction of the statement by Paowala. Once there is other material which implicates the appellant then, this is not a matter which raises any substantial question of law. The statement of the appellant was recorded on 10th April 1996. The appellant admitted that he accompanied Mr.Paowala to try and confirm his....