2014 (10) TMI 118

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....pondents : Mr. P. Mahadevan JUDGMENT (Judgment of the Court delivered by R. Sudhakar,J.,) It is a case of import appeal filed by one of the importers. 2. It is the case of the appellants having been accused with violating the EXIM policy by importing BMW 5 series luxury cars in contravention of 'Transfer of Residence' facility of baggage rules. The appellants are alleged to hav....

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....two orders cannot be passed in respect of one appeal. 5. Under Right to Information Act, the details of the first order dated 3.6.2009 issued to the assessee has been obtained and the same is extracted hereunder: "Appeals partly allowed by reducing it to Rs. 6 lakhs and reducing penalties as under: Mangal Singh Brothers ..... Rs. 2 lakhs Manil Malhotra    Rs. 3 lakhs ....

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....ition there is a contravention of the EXIM Policy, we reduce the penalty imposed on Shri Namit Naresh Malhotra from Rs. 11,00,000/- to Rs. 5,00,000/- (Rupees five lakhs only) and we reduce the penalty imposed on M/s Mangal Singh Brothers from Rs. 10,00,000/- to Rs. 4,00,000/- (Rupees four lakhs only). Considering the fact that Shri Haren Choksey is a repeated offender and has been penalised in sev....

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....g Functus Officio have any legal sanctity and are liable to be quashed? ) Whether the Tribunal is right in recording a finding that the Appellant is a habitual offender when no such charge is laid against the appellant and without putting the appellant on notice before recording such a finding? 8. From the facts narrated above, we find that by virtue of the earlier order dated 3.6.2009 the a....