COMMISSIONER OF CUSTOMS Vs. S. JANARTHANAN

JUDGEMENT

(1.) THIS Civil Miscellaneous Appeal filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal allowing the appeal filed by the assessee was admitted by this Court on the following substantial question of law:

(2.) THE brief facts are as follows:

(3.) ON the basis of the oral and documentary evidence on record and complicity of various persons involved in the offence, the Commissioner of Customs, in paragraph 25 of the order dealt with the case of the respondent. The submissions made on behalf of the respondent, which was recorded by the Commissioner reads as follows: