2015 (5) TMI 130

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....Member (J) And P. S. Pruthi, Member (T),JJ. For the Appellant : Shri T Viswanathan, Adv. For the Respondent : Shri M K Mall, Assistant Commissioner (AR) ORDER Per: Anil Choudhary: The appellant M/s. Nava Bharat Enterprises Ltd., is in appeal against Ex-parte Order-in-Original dt. 28.12.1998 passed by the Commissioner of Customs, JNCH, Nhava Sheva. 2. The ld. Counsel for the appel....

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.... the said Bill of Entry covering the purported import and acknowledgement copies mentioned at Sr. No. 6 of the show cause and Order-in-Original are not available as per the records of this section mentioned." 2.1 The appellant further argues that penalty have been imposed under Section 114A of the Customs Act, which provides of levy of penalty on the importer. The appellant being not an importe....