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TMI Blog2002 (9) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Gowri Shankar, Member (T)]. - Notice issued to Jupiter Exports and its partners alleged that the advance licences for import of goods (which would entail it, subject to the terms and conditions, that the exemption from duty contained in notification 203/92) had been obtained by manipulating records relating to export, showing export of goods of higher value than was actually made. The noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the importer of the goods, and not by the person who has caused the export of goods as a result of which the import took place, and therefore set aside the demand for duty except for a small portion relating to goods imported by Jupiter Exports. He reduced the penalty payable by the importer, setting aside the penalties imposed on the partners on the ground that the penalties could not simulta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exportation and hence attracts the provisions contains in the section 113(d) of the Customs Act, the export being contrary to a prohibition imposed by or under the Customs Act or any of the other law for the time being in a force. The notice clearly proposed confiscation of the goods already imported under the various provisions of Section 111 and proposed to hold liable to confiscation the expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds advanced before it. This Tribunal is therefore unable to find any error in its order. The application for rectification of mistake is accordingly dismissed. 4. An application has also been filed for stay of operation of the Tribunal s order on the ground that an application under Section 138 has been filed before the High Court and that in the event that the order is not stayed, the amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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