Commr. Of C. Ex. And Customs vs D.R. Gade
2007 Latest Caselaw 781 Bom

Citation : 2007 Latest Caselaw 781 Bom
Judgement Date : 26 July, 2007

Bombay High Court

Commr. Of C. Ex. And Customs vs D.R. Gade on 26 July, 2007

Equivalent citations: 2008 9 S T R 348

Bench: F Rebello, J Devadhar

ORDER

1. On the question of law as formulated in para 4(a), we find that on a consideration of Sections 76 and 80, there is discretion in the authority of not imposing penalty. In the instant case, the Tribunal considering the facts on record has recorded a finding that the enhancement of penalty is arbitrary. This was within its discretion.

2. This is purely an exercise in discretion based on a finding of fact which it was empowered. No question of law, therefore, arises.

3. The appeal is dismissed with no order as to costs.

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