2003 (12) TMI 568

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....: Archana Wadhwa, Member (J)]. - The above said two appellants are aggrieved by imposition of personal penalties of Rs. 50,000/- each under the provisions of Sections 112(a) and (b) of the Customs Act, 1962. Shri Janaki Raman, learned Chartered Accountant appearing for both the appellants draws our attention to the show cause notice wherein the proposal to impose penalty was against M/s. Saurash....