1991 (7) TMI 191

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....- Since I propose to dispose of the appeal itself to-day with the consent of both the parties, I grant waiver of pre-deposit of the penalty of Rs. 20,000 on the petitioner pending appeal. 2. The appeal is directed against the order of the Collector of Customs, Madras dated 24-1-1991 levying the above penalty on the appellant under the Customs Act, 1962. 3. Shri Thiyagarajan, Ld. Counsel f....

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....he said Balakrishnan and submitted that if the person cannot be found or his attendance cannot be procured, the Department would be entitled to proceed against the appellant as per law. 5. I have considered the submissions made before me. In para 23 of the impugned order it is stated that the Department had not been able to produce the said Balakrishnan as the letters sent to him had been retur....