1998 (4) TMI 340

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....ar Rajan and B.S. Hegde with Sundar Rajan, Advocates, for the Appellants. Miss R. Lakhani, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  These applications are for waivar of deposit of duty of Rs. 81.32 lakhs and penalties of Rs. 20 lakh on Manharlal H. Vora (Application 1045), Rs. 10 lakh on Ashwin S. Mehta (Application No. 1189) and Rs. 5 lakhs on Shalin M. V....

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..... He says that duty of Rs. 40 lakhs has already been paid. 2. The Advocates for the other two applicants contend, in addition, that there is no specific finding with regard to liability of penalty on either of them. 3. The Departmental Representative relies upon the definition of the term "importer" in Clause (26) of Section 2 of the Act to say that the owner of the goods can be co....