1988 (11) TMI 235

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....R, for the Respondent. [Order per : S. Kalyanam, Member (J) (Oral)]. - C/Stay/548/88/MAS. - Since we propose to dispose of the appeal itself today with the consent of parties, we grant waiver of pre-deposit of the penalty of Rs. 3,000 imposed on the petitioner jointly under the provisions of the Customs Act, 1962 and the Gold (Control) Act, 1968, by the Additional Collector of Customs, Madur....

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....nment and quantification by the adjudicating authority of the penalty is permissible, even then the appellant would not be in a position to question the correctness of the same before the competent appellate authority as the statutory period of 6 months from the date of the receipt of the original order dated 16-3-1988 has already expired. On merits, the learned counsel submitted, that the only ev....

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....under the Customs Act and the one imposed under the Gold (Control) Act. The impugned order reads :- "I impose a penalty of Rs. 3,000 on Balasubramaniam @ Pitchai Mani and Prakalathan @ Barla Salt (the appellant) under Section 112 of the Customs Act, 1962 and Section 74 of the Gold (Control) Act, 1968." We also note that the corrigendum dated 26-10-1988 is in the nature of a review particular....