TaxTMI 
TaxTMI 
2018 (4) TMI 1542
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....dvocates, for the Appellant. Shri Arijit Chakrabarti, K.K. Maiti, Tapan Bhanja, Nilotpal Chowdhury, Advocates, for the Respondent. ORDER The Court : There is delay of 112 days in filing the appeal as that is the period reported by the Department. 2. We have gone through the petition seeking condonation of delay in which 110 days delay is sought to be condoned. Upon going through t....
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....ty on various individuals on the allegation of smuggling of betel nuts. In this appeal, grievance of the Customs Authorities are exonerating the respondent No. 1 from the charge and imposition of penalty for improper importation of goods. Mr. Chakraborti, learned Counsel for the respondents submits that so far as his client is concerned, the involvement is importation of 238 bags of the said item.....
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....tatements obtained by the investigating agency on 16-1-2008 from Sri Amal Roy were not voluntary depositions and the same remains retracted. But when Sri Amal Roy again appeared along with Sri Rangila Prasad Yadav, the owner of the said vehicle, before the investigating agency on 20-3-2008, he was shown the affidavit submitted by said Sri S. N. Deb on 17-3-2008, Sri Amol Chandra Roy voluntarily te....
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....ant case."                          (quoted verbatim). 6. The Tribunal specifically did not address culpability of the respondent No. 1 as opinion of the Tribunal was that the entire consignment was not proved to have been smuggled. 7. Mr. Banerjee, learne....