2004 (9) TMI 423

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..... [Order per : S.S. Kang, Vice-President]. - The Revenue filed these appeals against the adjudication order passed by the Commissioner of Customs. 2. The Commissioner of Customs passed the following order :- "(a)   I hold the subject goods imported against Advance Licence No. 0100146 valued at Rs. 20,68,75,812/- (Rupees twenty crores sixty eight lakhs seventy five thousand and ....

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....read with DGFT Notfn. No. 25 (RE) 94 1992/1997 as detailed in the show cause notice from Noticee No. 1 (M/s. M.S. International Ltd., New Delhi) and Noticee No. 2 (Sh. Pawan Sachdeva) (c)     impose a penalty of Rs. 19,69,78,528/- (Rupees nineteen crores sixty nine lakhs seventy eight thousand five hundred and twenty eight only) under Section 114A of the Customs Act, 1962 on N....