2004 (12) TMI 417

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enalty of Rs. 1.00 lakh on the appellants under Section 114(i) of the Customs Act. This penalty is based on a finding that certain goods exported under 10 shipping bills were liable to confiscation under Section 113 of the Act and that it was the appellant who by his commission/omission rendered the goods so liable. Ld. Consultant for the appellants claims to have a strong prima facie case on the ....