2011 (8) TMI 624

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.... Representative (JDR) for the Revenue. Per: S.S. Kang: The order impugned in both the appeals are common. Therefore, they are being taken up together for disposal. 2. The adjudicating authority ordered confiscation of 'Off Road Refueling Truck ATZ' with accessories as the same has been imported in violation of the Foreign Trade Policy and imposed a penalty of Rs. 3 lakhs. 3. M/s. Nagar....

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....r Para 2(II)(a)(ii), therefore, the impugned order is not sustainable. 5. The Revenue submitted that the letters now produced by the importer are subsequent to the adjudication order and the same were not before the adjudicating authority. 6. We find that, now the importer, M/s. Nagarjuna Construction Company Ltd. has produced two letters from the Director General of Foreign Trade whereby re....