2016 (6) TMI 65

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eal. None appears for the Respondents when the matter is called.  The learned Authorised Representative for Revenue submits that none appeared for the Respondents on previous occasions also and he prays that the matter be taken up for disposal as the appeal is an old one pertaining to 2007.  On perusal of the records, we find that the matter was listed on a number of occasions earlier an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... than the penalty under Section 114A.  It is also observed that the adjudicating authority has imposed penalty of Rs. One Crore on the Respondents under Section 112 of the Customs Act, 1962 vide the impugned order-in-original.  The duty liability for the entire quantity of goods totalling 606MT amounted to Rs. 94,50,292/- only.  Therefore, the equivalent penalty under Section 114A, e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X