JUDGMENT :

Prayer: Appeal under Section 130 of the Customs Act, 1962 against the order dated 22.09.2009, made in Final Order No. 1340 of 2009 in Appeal No. C/339/99 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

1. This appeal has been filed under Section 130 of the Customs Act, 1962 (hereinafter referred to as “the Act”) challenging the correctness of the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai (for brevity “the Tribunal”) in Final Order No. 1340 of 2009 in Appeal No. C/339/99 dated 22.09.2009.

2. The appellant has raised the following substantial questions of law for consideration of this Court:-

“1. Whether on the fact and in the circumstances of the case the Hon’ble Tribunal was right in claiming penalty on the appellant only on the basis of the retracted statement without any independent corroborative is correct to law?

2. Whether on the facts and in the circumstances of the case the honourable Tribunal was right in not considering the judgment of the criminal courts at acquitting the appellant from all charges is connected law?

3. Whether on the facts and in the circumst