2007 (5) TMI 243

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....he goods. Despite the same, the redemption fine has been imposed on the appellant. The appellant has filed a reference application before the High Court in terms of Section 130A of the Customs Act, 1962 to prepare a statement of case and refer the following questions of law arising out of the order of Customs, Excise & Gold (Control) Appellate Tribunal [now Customs, Excise & Service Tax Appellate ....

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....for the goods? (iv)       Whether in the facts and circumstances of the case, the petitioner be liable for wrong doings of Shri Ravi Jagota because it way he who had mis-declared and under valued the goods and not the petitioners? (v)        Whether in the facts and circumstances of the case, fine imposed on the petitioner be susta....