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TMI Blog2005 (10) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... o, Member (J)]. There are two applications before us, one for waiver of pre-deposit and stay of recovery in respect of the penalty amount and the other seeking early disposal of the appeal. After examining the records and hearing both sides, we are of the view that the appeal requires to be finally disposed of at this stage. Hence, after allowing both the applications, we proceed to deal wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It also imposed a penalty of Rs. 4 lakhs on the importer under Section 112(a) of the Act. In the appeal preferred by the assessee against the decision of the original authority, ld. Commissioner (Appeals) reduced the quantum of penalty to Rs. 50,000/- and, subject to this, sustained the decision of the lower authority. The present appeal is against the penalty of Rs. 50,000/-. 3. Ld. Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... country should not contain hazardous dyes beyond the limits prescribed by the Textiles Committee. It was incumbent on the importer to ensure that the fabric imported by them did not contain hazardous dyes beyond such limits. It appears from the facts of this case that this burden was not diligently attended to by the appellants at the time of importation. They cannot plead ignorance of law. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal of the party, there is no mention about re-export. Hence we suppose, the party is still insisting on re-export. We leave this aspect of the case to the original authority, which shall permit the party to re-export the hazardous goods upon fulfilment, by them, of all the legal requirements of re-export. The impugned order will stand modified to the above extent. Subject to this mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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