2000 (8) TMI 336

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..... [Order]. - The applicant has sought for the waiver of the pre-deposit of the penalty amount of Rs. 1 1akh and for the stay of the recovery on the ground that the applicant is not the importer and the equipment imported belongs to one physician Dr. Lawrence Dorr, a foreign national, who came to India on 24-10-1999 and the equipment could not be cleared for home consumption as the physician'....

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.... schedule is on record and it cannot be disregarded. As per the invoice and correspondence submitted the transaction appears to be a lone transaction. So the request for re-export was considered. No offence can be fastened on the applicant in such a situation. The imposition of penalty is not justified without leading any proof as to any complicity on the part of the applicant. The applicant has g....