2007 (3) TMI 52

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..... o. A/5021/2007-WZB/C-IV/(SMB), - Dated:- 12-3-2007 - [Order per] - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal with a prayer to impose penalty upon the respondents, who has amended the IGM after a period of 12 days. 2. After better appreciation, I reproduce the relevant paragraph of Commissioner of Customs (Import) :- "I have .....

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..... . The above findings given by the appellate authority do not stand challenge by the Revenue. Their seems to be only a technical objection raised that since IGM was amended after 12 days penalty has to be imposed. The findings of bona fide arrived at by the appellate authority are not being contested. The ld. Advocate appearing for the Respondents submits that intimation was given within a peri .....

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