2021 (4) TMI 525

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....riyanka Singla, Advocates Present for the Respondent: Mr. Amandeep Kumar, Authorized Representative ORDER The appellant is in appeal against the impugned order wherein penalty of Rs. 1 lakh has been imposed on the appellant under Section 112(a) of the Customs Act, 1962. 2. The facts of the case are that the appellant is located in Dubai, outside of India and having no office in India. ....

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....tion, she relied on their own case with regard to some other importer which has been decided by the Larger Bench of this Tribunal reported in 2021 (3) TMI 775 CESTAT-NEW DELHI. 4. On the other hand, the ld. A.R. is relying on the decision of the Mumbai Bench of this Tribunal in the case of M/s Prerna Singh, CO of the appellant company reported in 2020(1)-TMI-905-CESTATMUMBAI. 5. Heard the pa....