2006 (5) TMI 432

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S.S. Sekhon, Member (T)]. Heard both sides. 2. The appellant obtained DEEC licence and it was transferred to one M/s. Gaurav Enterprises who imported the goods. The department initiated action against that importer only for imports not permissible to be cleared duty free under the said DEEC licence. Duty demands were determined and fixed on M/s. Gaurav Enterprises. 3. Penalty under Secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X