COMMISSIONER OF CUSTOMS Vs. SAINUL ABIDEEN NEELAM

JUDGEMENT

(1.) THIS appeal is preferred by the Revenue against the order of the CESTAT, whereby the Tribunal set aside the order of confiscation of an imported car and penalty. The following are the substantial questions of law raised in this appeal:

(2.) WHETHER the failure to take the statement of the first respondent made before the income -tax authorities, which is otherwise admissible in law, vitiates the judgment challenged in this appeal?

(3.) AGGRIEVED against the said order -in -original, the first respondent herein preferred an appeal before the Commissioner of Customs (Appeals), Chennai. The first appellate authority confirmed the order of the original authority through his order dated May 30, 2003, however, by reducing the penalty on the first respondent herein from Rs. 60,000 to Rs. 25,000. The first respondent herein preferred further appeal before the Tribunal. By order dated October 12, 2004 the Tribunal set aside the order of the authorities below. Hence the present appeal is preferred before this court by the Revenue by raising the above substantial questions of law.