Mohsin Khan S/O Usman Khan vs C.C.E. And S.T. Jaipur-1
2021 Latest Caselaw 6459 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

              D.B. Civil Review Petition No. 102/2018

Mohsin Khan S/o Usman Khan, Laxmangarh Salasar Road Village
Jajod Tehsil Laxmangarh Sikar Rajasthan
                                                                  ----Petitioner
                                   Versus
C.c.e. And S.t. Jaipur-1, Ncr Building Statue Circle C-Scheme
Jaipur Rajasthan 302005
                                                                ----Respondent

For Petitioner(s) : Mr. Pranav Malik through VC For Respondent(s) :

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MS. JUSTICE REKHA BORANA

Order

15/11/2021

This review petition has been filed by the original appellant in

appeal which was directed against the judgment of Customs,

Excise and Service Tax Appellate Tribunal and the same came to

be dismissed by a Division Bench of this Court.

Counsel for the appellant submitted that in the said order the

Division Bench has not recorded any reasons and therefore the

said order be reviewed and appeal be heard on merits.

We notice that the order passed by the Division Bench

disposing of the appeal records number of reasons. Besides, we

have also perused the order passed by Tribunal which was

challenged by the appellant in the High Court. In such order, the

Tribunal had confirmed the reduced penalty of Rs. 1 Lac on the

appellant making following observations:-

(2 of 2) [CRW-102/2018]

"By considering the totality of the facts and circumstances of the case, we are of the view that the assessee-Appellant was having the knowledge of the smuggling racket, though may not be involved in the case directly. He was also in Dubai. As per the call records, his association with the main accused cannot be denied. When it is so, then we find that the penalty was rightly imposed. But the fact remains that, he was a student and youth, we, by taking a lenient view, find that the penalty is at a higher side and, therefore, modify the impugned order and reduce the penalty to Rs.1,00,000/- (rupees one lac only)."

No question of law arise. There is no scope for exercising

review powers.

The review application is dismissed.

(REKHA BORANA),J (AKIL KURESHI),CJ

N.Gandhi/Harshit/14

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