2003 (11) TMI 390

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....er : S.L. Peeran, Member (J)]. - The appellant is challenging the imposition of penalty of Rs. 1,00,000/- imposed under Section 112(a) of the Customs Act, 1962 in terms of the re-adjudication done by the Commissioner in the impugned order. The appellant had challenged the previous order passed by the Commissioner in order-in-original No. 79/97, dated 28-8-97. In the said order, the Commissioner ....

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....mpugned order. The Revenue has filed a ROM application which came up for consideration and as the said application had been filed belatedly and was hit by time-bar therefore the said ROM application was rejected. 2. Appearing on behalf of the appellants ld. Counsel submitted that there is no cause to impose penalty of Rs. 1 lakh under Section 112(a) of the Customs Act for the reason that the....