2015 (3) TMI 207

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.... (AR) JUDGEMENT Per: P R Chandrasekharan: The COD application, stay application and appeal are directed against Order-in-Original No. 53/012-13 dated 31/01/2013 passed by the Commissioner of Customs (Export), JNCH, Nhava Seva. 2. Vide the impugned order, the learned Commissioner has imposed a penalty of Rs. 1 lakh on the appellant M/s Devanshi Impex Pvt. Ltd. under Rule 26 of the Centr....

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....nt of customs duty and these scrips were fabricated/forged and, therefore, benefit of the said exemption could not have been availed. The learned counsel submits that the transaction took place in the year 2003, Rule 26, as it stood in 2003 did not have any provision for imposition of penalty on any person who was not dealing with the excisable goods and the said rule was amended only w.e.f 01/03/....