TaxTMI 
TaxTMI 
2015 (5) TMI 965
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.... stay order, there was a delay of 12 days. Notice was issued for dismissal of appeal for non-compliance duly. However, considering the difficulty expressed, delay is condoned. 2. On merits, it is submitted on behalf of the appellants that Smt. S. Josephine Sudarsan was the owner of the barge which was managed by her husband Shri S. Tomy Corera. She had no involvement in the alleged violation of c....
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....sband Sri Tomy Corera. 3. So far as the appellant Shri L. Anand Morais is concerned, it was submitted on behalf of that appellant that he was not involved in transportation of the oil from the barge to the tanker for which he should not face penalty of Rs. 3,75,000/-. But Revenue on the other contends that the appellant was the mastermind to take out the fuel on board to the tanker and caused los....
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....ut any logical reason, it was held that there was smuggling activity. Therefore, Shri Tomy Corera has to face penalty of Rs. 2,25,000/- (Rupees Two Lakhs Twenty Five Thousand only) without any intervention to the order of the authority below. So far as the appellant Shri L. Anand Morais is concerned record reveals that he was the mastermind of the above offence committed. It is he who connected b....