2008 (4) TMI 328

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....t Case No. 77/1/1998 titled Shri N.D. Azad, Intelligence Officer, Directorate of Revenue Int., New Delhi v. Attarpal Singh and Others under Section 135(1)(b) of the Customs Act, 1962 (Act) pending before the learned Metropolitan Magistrate (MM) in so far as it concerns the petitioner here. 2. The allegation in the complaint is that two tempos when intercepted on 1st May, 1998 at about 9.45 pm w....

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....ed 18th April, 2001 the Commissioner of Customs, while adjudicating the show cause notice issued to the petitioner ordered the goods to be confiscated and levied a penalty of Rs. 5 lakhs on the petitioner. In an appeal filed by the petitioner, the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi by its order dated 27th August, 2002 held that there was no evidence whatsoever to esta....

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.... on the judgment of this Court in Mohd. Ali Jabiullaha v. A.K. Maurya and Ors., 2007 (4) JCC 3223 where after considering the judgment of this Court in Sunil Gulati it was held that since the CEGAT in that case had exonerated the petitioner for lack of evidence, criminal proceedings could not be quashed. 6. As far as the present case is concerned, the finding of the CEGAT that the petitioner de....