1998 (12) TMI 185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dents. [Order]. -  These two applications are for early hearing. With the consent of the parties appeals were taken up. 2.  The facts of the case are that the appellants placed orders on foreign sellers for the supply of certain electronic games/toys. The goods were supplied and bills of entry were filed. The question was whether the goods could be cleared without special import....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cases - Dilip Kumar Dev v. CCE, Calcutta - 1995 (77) E.L.T. 366, Agarwal Udyog v. CCE, Kandla - 1994 (72) E.L.T. 133 for the proposition that no mention in clause in the show cause notice not relevant when source of power could be validly traceable under Section 112(b) of the Customs Act. 4.  I have considered the rival submissions. In the judgment of the Madras High Court in B. Lakshmi Ch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....k down on the ground that it was levelled under a different position". The Tribunal following the said judgment upheld the levy of penalty. The judgment of Agarwal Udyog rendered in 1994 (72) E.L.T. 133 also held that as long as reading of the order makes it clear as to which sub-clause of Section 112 is relied upon for the purpose of imposition of penalty specific non-mention will not be fatal to....