1999 (2) TMI 591

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..... er per : G.N. Srinivasan, Member (J)]. This is an application for waiver of levy of penalty of Rs. 1.00 lac inflicted on the applicant as the importation of the Audi car was in violation of the provisions of the Public Notice 3/97-02 dated 31-3-1997. It is brought to our notice by the learned Chartered Accountant on behalf of the applicant that the appellant came to India on 11-12-1996 on an .....

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..... lawful wedlock the applicant has also got an off-spring. He therefore pleads that it is amply proved that the appellant wants to settle permanently in India and the provisions of the public notice has been fully satisfied. 4. We have heard the learned Departmental Representative, who adopts the reasonings of the two orders. 5. We feel that in the facts and circumstances indicate that the appli .....

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