2000 (5) TMI 762

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..... ent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal after waiving deposit with consent of both sides. 2. The appellant, consequent upon export of certain goods, was granted an advance licence to import goods, which it transferred. The import made under this licence by M/s. Luster Chem Corporation, the transferee, was cleared without payment of duty of custo .....

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..... import or export any goods which are the subject matter of proceedings before us. The Commissioner's order in fact shows no reason whatsoever as to why in these circumstances he considered fit for imposition of penalty under this section on the appellant. If at all penalty was imposable under this section it should have been imposed on the person liable to pay duty on the goods i.e., the importer .....

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