2000 (2) TMI 409

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.... G.R. Dev, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with the consent of both sides after waiving deposit. 2. In the order impugned in this appeal, the Commissioner has imposed a penalty on the appellant before us under Section 114A of the Act. He finds that this appellant was a person to whom an import licence was issued under ....