2002 (4) TMI 605

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.... JDR, for the Respondent. [Order]. -  These applications have arisen in appeals filed against the orders of the Commissioner confirming demands of Special Additional Duty under Section 28(2) of the Customs Act and imposing mandatory penalties on the applicants under Section 114A of the Act. 2. It appears from the record that the impugned orders were passed against the applicants....

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....m the Special Additional Duty on the goods in terms of the Notification No. 56/98-Cus., dated 1-8-98. While claiming the exemption, they filed a specific declaration to the effect that sale of the subject goods will not be effected from a place located in an area where no tax is chargeable on sale or purchase of like goods. An undertaking was also given that if the goods were disposed of in contra....