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2015 (12) TMI 56

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.... Rajit Jain, Advocate JUDGEMENT PER: D.N.PANDA  Ld.DR submits that persons involved in the import have colluded which is apparent from para 161 of the adjudication order. 2. Ld.Counsel for the respondent at this stage says that in the case of same appellant, Bombay Commissionerate vide OIO CAO No.122/2007/CAC/CC/KS dt.24.10.2007 found that no penalty is imposable on the respondent....