2008 (9) TMI 387

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....this Tax appeal under Section 130 of the Customs Act, 1962 proposing to formulate the following substantial questions of law for determination and consideration of this Court :- (A) Whether in the facts and circumstances of the case, the act of omission by the respondent to follow procedure stipulated under Section 44 of the Motor Vehicles Act, 1988 read with Rule 53 of the Central Motor Vehicle ....

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....ng the respondent from liability of penalty under Section 114 of the Customs Act, 1962 is tantamount to reversal of findings recorded by the Commissioner, without evidences for such reversal, and liable to quash and set aside in exercise of power under Section 130 of the Customs Act, 1962? 2. Heard Mr. R.J. Oza, learned Standing Counsel appearing for the appellant and perused the orders passed by....

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....i.-Mum.)] has given a specific finding after recording the finding given by the Commissioner that Manubhai V. Makwana did not abet this smuggling in any manner. It is further observed that there is no reason adduced by the Commissioner for imposing penalty on the other applicants, or anything that shows the applicants acts or omissions which contributed to smuggling. 6. While passing the order-in....