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2004 (4) TMI 437

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.... Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  The adjudicating authority has confirmed a demand of duty of over Rs. 30 lakhs against the applicants by denying them the benefit of Notification Nos. 30/97-Cus., dated 1-4-1997 and 51/2000-Cus., dated 27-4-2000. It has also imposed a penalty of Rs. 1 lakh on the party under Section 112 of the Custom....

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