2024 (7) TMI 942

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....24 CUSTA/53/2024 IA NO: GA/1/2024 CUSTA/57/2024 IA NO: GA/1/2024 CUSTA/58/2024 IA NO: GA/1/2024 - -<br>Customs<br>THE HON'BLE THE CHIEF JUSTICE T. S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Mr. K.K. Maiti , Adv. Mr. Tapan Bhanja , Adv. ... for the appellant Dr. Samir Chakraborty , Adv. Mr. Abhijit Biswas , Adv. Mr. Bhaskar Sengupta , Adv. ...for the respondents ( in item nos.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....could not have been imposed. Therefore, to that extent the order passed by the learned Tribunal is not clear as to under what circumstances the learned Tribunal in paragraph 11 affirmed the penalty, that too, by holding that the respondent/assessee Rakesh Magoo and John Miranda were actively involved in import of the imported goods and undervalued the same. If this finding is to be sustained, then....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g held so, the learned Tribunal in the last paragraph i.e. in paragraph 13 held that no duty is payable by Rakesh Mangoo and John Miranda. This is again once again an inconsistency. Above all it is not clear from where the statement has extracted in paragraph 8.1 to 8.18 and 9 have been culled out. On a cursory reading of the show-cause notice it is seen that in the statement recorded under Sectio....