2002 (9) TMI 354

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....ala, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Notice issued to Jupiter Exports and its partners alleged that the advance licences for import of goods (which would entail it, subject to the terms and conditions, that the exemption from duty contained in notification 203/92) had been obtained by manipulating records relating to export, showing export of goods of....

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....contained in notification 204/92, would be payable from the importer of the goods, and not by the person who has caused the export of goods as a result of which the import took place, and therefore set aside the demand for duty except for a small portion relating to goods imported by Jupiter Exports. He reduced the penalty payable by the importer, setting aside the penalties imposed on the partner....

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....es say, "As this violation has taken place at the time of exportation and hence attracts the provisions contains in the section 113(d) of the Customs Act, the export being contrary to a prohibition imposed by or under the Customs Act or any of the other law for the time being in a force." The notice clearly proposed confiscation of the goods already imported under the various provisions of Section....

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....f the appellate authority to decide the appeal on the grounds advanced before it. This Tribunal is therefore unable to find any error in its order. The application for rectification of mistake is accordingly dismissed. 4. An application has also been filed for stay of operation of the Tribunal's order on the ground that an application under Section 138 has been filed before the High Court ....