2008 (7) TMI 717

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..... Customs Act has no application in foreign land - Held that: - imposition of penalty on a firm situated abroad is not legal for want of jurisdiction - appeal allowed.
Shri T.K. Jayaraman, J. REPRESENTED BY : Ms. Padmini Sundaram, Advocate, for the Appellant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order (Oral)]. - The short point in this appeal is whether the penalty imposed on the a .....

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..... - 2007 (215) E.L.T. 220 (Tri. - Ahmd.) wherein the NRI was penalized and the penalty was reduced by the same Bench. 4. On a very careful consideration of the issue, I find that in the case quoted by the departmental representative the legality of imposition of penalty on NRI has not all been discussed. There is only reduction of penalty from higher amount to lower amount. On the other hand, .....

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