2007 (1) TMI 396

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....er per : S.L. Peeran, Member (J)]. - The appellant is challenging imposition of penalty in the impugned OIO No SIB 20/05, dated 15-6-2006 to an extent of Rs. 1.20 lakhs under Section 112 of the Customs Act. The appellants imported consignment certain goods for which they have not placed orders. Therefore, they abandoned the goods and pleaded that penalty is not leviable. In such circumstances, t....