SH. CHANDER KANT MODI Vs. C.C., DELHI

JUDGEMENT

(1.) In the reference applications the applicants framed numerous questions of law. But at the time of arguments, both the applicants only pressed for the following question of law for reference to the Hon'ble High Court :

(2.) Heard both sides.

(3.) The contention of the applicants is that in the final order, passed by the Tribunal, only reliance was placed on the statements made by the applicants under Sec. 108 of the Customs Act or the statements made by their co -noticees. Their submission is that in absence of any independent coroboration to the statements made by the applicants or by their co -noticees, cannot be relied upon.