COMMISSIONER OF CUSTOMS Vs. KAMAL KAPOOR

JUDGEMENT

(1.) This petition has been filed under Section 130(A) of the Cus-toms Act, 1962 seeking a direction to refer following question of law for adjudication of this Court arising out of Order Nos. 474-484/2001-NB(DB) passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi dated 1-6-2001:

(2.) A show cause notice was issued requiring the respondents to show cause why action be not taken against them for purchasing and dealing in any manner with the goods which is liable to penal action under Section 111 of the Act.

(3.) After considering the stand of the respondents, the Adjudicating Officer passed the following order: