2006 (3) TMI 183

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y consent of the parties, the petition is taken up for final hearing. 2.This petition is filed to challenge the order in Revision dated 29-5-2006 passed by the Jt. Secretary to Government of India on an application filed by the petitioner under Section 129DD of the Customs Act, 1962. 3.For the delay in payment of Foreign Travel Tax for the month of October, 1997, November, 1997, December, 1997, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt of India on 29th May, 2006. Hence this petition. 6.Mr. K.K. Shroff, learned Counsel appearing on behalf of the petitioner fairly stated that although the Judgment of this Court in the case of Iran National Airlines v. Union of India reported in 2006 (202) E.L.T. 588 (Bom.) is against the petitioner, in the light of the decision of the Apex Court in the case of M/s. Hindustan Steel Ltd. v. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... istinguishable on facts and have no application to the facts of the present case. 8.In this view of the matter, in the facts and circumstances of the present case, where admittedly there is delay in payment of the Foreign Travel Tax collected by the petitioner to the Government of India, the levy of minimum penalty cannot be faulted. 9.Accordingly, Rule is discharged with no order as to costs.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X