COMMISSIONER OF CUSTOMS Vs. UNIMAC INDIA LTD

JUDGEMENT

(1.) UNFORTUNATELY the Tribunal, though the final Court of fact, has not recorded the findings after considering the voluminous evidence which was present on the record. The Tribunal has not adverted to the evidence present on the record. We are not satisfied with the impugned order. The Tribunal being the final Court of fact should have given considered findings after delving into the evidence which was present on the record. Accordingly, these Appeals are accepted and the impugned order of the Tribunal is set aside and the case is remitted back to the Tribunal for passing a fresh order after considering the evidence on record.

(2.) THE intervention application filed by the CBI is dismissed reserving liberty with the applicant to move similar Application before the Tribunal, if so advised and if such an Application is maintainable. The Appeals are allowed in the above terms. No costs.