SHAIKH MOHAMMED AZAM Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) WE have learned counsel appearing for the assessee. With his assistance, we have perused the order passed by the Tribunal reducing the penalty to Rs. 10 lakhs 12006, (205) E.L.T. 1192 (Tri. -Mum.)]. In the submission of the learned counsel, the case was of complete exoneration and on par with the co -noticee. The Appeal raises substantial question of law because the imposition of penalty is based on the confessional statement of Paowala which he retracted later. There was no independent corroboration to the statement of Paowala and therefore, the Tribunal was in error in upholding the order of penalty. The Appeal therefore deserves admission as it raises substantial question of law.

(2.) IT is submitted that the Appeal raises a substantial question of law because a specific request was made in reply to the show cause notice to permit cross -examination of the co -noticees. This is denied. The Authority violated the principles of natural justice. In other words, the principles of natural justice have been violated because this request is rejected.