1999 (11) TMI 77

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....e order under appeal passed by the Customs, Excise and Gold (Control) Appellate Tribunal reliance has been placed upon a statement said to have been made by one Alastair Ross in Glasgow that amounts had been paid in cash as part of the price of Scotch whisky imported by the appellant from Mr. Ross's employers in Scotland and that it was one Mr. Bussa, its Chairman and Director, who had handed over....

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.... or not the appellant is guilty of the Customs offence alleged against him. 3.We, therefore, set aside the order under challenge and restore to the Bench of the Tribunal at Bombay Appeal Nos. C/496-V/96 and C/497- V/96-Bom to be heard and considered afresh, taking into account the statement of Ross afore-mentioned. We make it clear that we express no opinion whatsoever on the merits of the char....