COMMISSIONER OF CUSTOMS (EP) Vs. P D MANJREKAR

JUDGEMENT

(1.) The respondent was issued a show cause notice. In para 54 of the show cause notice, it was specifically set out as under :-

(2.) On behalf of the appellant, the learned counsel draws our attention to para 63 of the show cause notice wherein it is observed as under :

(3.) From the adjudication proceedings in which penalty was imposed on the respondent herein, the respondent has preferred an appeal before the Tribunal. The learned Tribunal while hearing the appeal placed reliance in respect of another show cause notice which was served on the respondent herein in similar circumstances. The learned Tribunal quoted a judgment of the Tribunal in the earlier case where a finding had been recorded that the respondent herein had no knowledge and accordingly dismissed the appeal.