2001 (8) TMI 448

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..... [Order per : Gowri Shankar, Member (T)]. The appeal is against the penalty of Rs. 15 lakhs imposed under Section 112 of the Act on the appellant. The Commissioner has imposed a penalty on the finding that Oil and Natural Gas Commission (as it then was) used as a base for loading and unloading for storage of imported goods and goods to be sent to offshore drilling rigs located outside India, .....

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..... has tardy in replying the request. However, it does not follow from this that the Commissioner was entitled to use the base. The law required the area to be notified as a customs port under Section 7 and the particular area in which materials were kept without payment of duty to be notified as a customs area under Section 8. If the Commission wished to use the area for these purposes, it was incum .....

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