2003 (11) TMI 537

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..... t. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 15,29,068/- and penalty of Rs. 1 lakh demanded and imposed on the ground that the goods imported by the appellant were not entitled to the benefit of exemption contained in Notification 203/92 for the reason that one of the conditions subject to which the exemption is available, that Modva .....

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..... on from whom the duty has been demanded or his agent or employee has not committed any act or is responsible for any omission which would attract any of the circumstances specified in that proviso. The Commissioner attempts to get this to say that the applicant could have exercised proper care before the licence was transferred is no answer. The transfer of the licence has been permitted by the li .....

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