TaxTMI 
TaxTMI 
2014 (5) TMI 602
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 substantial question of law because the imposition ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 individuals. The Delhi High Court has reproduced ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ard 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, Shaikh Mohammed who is the appellant before us....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce 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 waitlisted tickets to Sharjah. The appellant co....