2011 (4) TMI 830

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..... with 25% of penalty. If that be so, admittedly, the appellant was in hand in gloves with M/s. BLRM for procuring the orders from the buyers and placing the same to M/s. BLRM, who was clearing the goods without payment of duty - As such, appellant is liable to penalty - reduce the penalty to Rs. 25,000/-. - E/1477 of 2010 - - - Dated:- 29-4-2011 - Hon'ble Mrs. Archana Wadhwa, Member (Judici .....

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..... If that be so, admittedly, the appellant was in hand in gloves with M/s. BLRM for procuring the orders from the buyers and placing the same to M/s. BLRM, who was clearing the goods without payment of duty. As such, I am of the view that appellant is liable to penalty. 3. However, keeping in view the appellant s submission that the total commission earned by him out of the said deal was to the .....

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