1997 (1) TMI 94

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....under Section 82(B)(3) pursuant to the orders of this Court by the Customs, Excise and Gold (Control) Appellate Tribunal (South Regional Bench) at Madras, by referring the following question for our consideration : "Whether the order of confiscation and penalty was not vitiated due to the department not carrying out a fuller investigation for the scrutiny of bills and accounts of M/s. D.D. Vern....

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....6, 33 and 55 of the Act and having regard to the nature and quantum of gold and gold ornaments involved, the fine levied in lieu of confiscation or the personal penalty did not warrant any interference. The applicant taking advantage of the observation by the Tribunal, in paragraph 8 of its order, that it was highly desirable that a fuller investigation could have been conducted by the Authorities....

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....ating Authority as also the Tribunal below contended that the observations made by the Tribunal about the need for having undertaken a fuller investigation is by no reason a serious vitiating factor undermining the credibility of the findings recorded holding the applicant guilty of violations. 6.We have carefully considered the submissions of learned counsel appearing on either side. In our vi....