COMMISSIONER OF CUSTOMS, AHMEDABAD Vs. MANUBHAI VASRAMBHAI MAKWANA

JUDGEMENT

(1.) THE Commissioner of Customs, Ahmedabad has filed 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 : -

(2.) HEARD Mr. R.J. Oza, learned Standing Counsel appearing for the appellant and perused the orders passed by the authorities below.

(3.) THE Commissioner of Customs in his order dated 31 -12 -1997 has specifically held in paragraph 69 of the order that as per the records of the case and various statements, Harishchandra Mangalbhai Patel who is the RTO agent and his clerk Manubhai Makwana are also not involved in abetting of illegal export of cars. It is further observed that applications were prepared as per the details provided by Anilkumar Hariprasak Patel. Similarly, there is nothing on record to prove the involvement of Shri Chandubhai Kanhibhai Patel in abetting of illegal export of cars.