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Collector Of Customs, Madras And Ors vs D. Bhoormul on 3 April, 1974

xii. Hon'ble Apex Court in the case of Collector of Customs Vs D. Bhhoormull 1983 (13) ELT 1546 held that the Department cannot prove the case with mathematical precision and in all preponderance of probabilities it is categorical and clear that Shri Amit Goel is the mastermind who is a smuggler in the guise of a research Analyst and Chief Investment strategist. xiii. Retraction statement of Shri Pankaj Kumar Singh is an afterthought tutored by Shri Amit Goel and non- cooperation and non- appearance of the other employee 13 C/50782/2020 Shri Santosh in the investigation is also an important piece of evidence which to be tutored by Shri Amit Goel only.
Supreme Court of India Cites 14 - Cited by 335 - R S Sarkaria - Full Document
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