2008 (4) TMI 117

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..... Alka Sharma, Arvind Kumar Shukla, P. Parmeswaran, B. Krishna Prasad, Tarun Gulati, Jaiveer Shergill, Tushar Jarwal, Praveen Kumar, V.M. Doiphode, Nitin Mehta, Rajesh Kumar, Chandra Shekhar, Himanshu Shekhar, Arunabh Chowdhary, Anupam Lal Das, Ms. Ruby Singh Ahuja, Javed Muzaffar, Pranav Sen, Umesh K. Khaitan, Ms. Rohina Nath and Ms. Dipti Sarin, Advocates with them, for the Appearing Parties. [J .....

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..... terms of proviso to Section 28(1) of the Customs Act, 1962 (in short the 'Act') for alleged contravention of certain conditions of Notification No. 203/92-Cus dated 19.05.1992. Noticee denied the allegations. However, Commissioner of Customs (Import) confirmed the demand along with interest and penalty of Rupees One lakh. Same was held to be jointly payable by the original license holder and licen .....

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..... o. 203/92-Cus. It is the original licencee, who has to satisfy the above referred condition, but not the transferee of the licence. In the result, the reference is answered accordingly". 6. In this appeal challenge is to the aforesaid conclusions. Learned counsel for the respondent pointed out that no role was ascribed to it in the show cause notice. 7. It is seen that in view of the fact that i .....

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