2008 (9) TMI 808

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.... Sambi Reddy, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The appellant is a company incorporated in Singapore. In the impugned order, the Commissioner has imposed penalty under Section 112 (a) of the Customs Act for abetting smuggling. Originally, a Final Order No. 279/2007, dated 8-2-2007 [2007 (216) E.L.T. 281 (Tribunal)] was passed by this Tribunal setting aside ....