TMI Blog2012 (9) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ars, we find no ground to condone the same - COD of applicants are dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... interest to be paid at appropriate rate on the above confirmed duty under Section 72(1) of the Customs Act, 1962 read Notification No. 53/97 dated 3-6-1997. I impose a penalty of Rs. 3,40,42,415/- (Rupees Three crore forty lakh forty two thousand four hundred fifteen only) under Section 114A of the Customs Act, 1962. I impose a penalty under Section 112(a) of the Customs Act, 1962 upon :-, &ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appeal M/s. North East Clothier Pvt. Ltd. is the respondent. In the impugned order the adjudicating authority confirmed the demand and imposed penalty on M/s. North East Clothier Pvt. Ltd., and in the review order there is no proposal to review the adjudication order in respect of M/s. North East Clothier Pvt. Ltd. As the Commissioner of Customs is not aggrieved against the order passed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was filed against M/s. North East Clothier Pvt. Ltd. We find that the present appeals cannot be considered as continuation to the first appeal i.e. Appeal No. 264/06 as we held that the same is not maintainable. 5. As the present appeals are filed after a delay of 1548 days i.e. after more than four years, we find no ground to condone the same. The COD of applicants are dismissed. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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