2017 (11) TMI 2059

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....Poddar, AR for the Respondent Revenue Per: Justice (Dr.) Satish Chandra: The present appeal is filed against Order-in-Appeal No. 246/2015 dated 13.05.2015. 2. The brief facts of the case are that Shri Manish Gupta is proprietor of M/s. WLM India, Nehru Place, New Delhi. In the month of January, 2012, the appellant has collected the goods and sent the export consignment through Fedex. The ....

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....t was awarded to him. He left the country. However, the appellant has been held responsible for export of red sander. Lastly, he submits that penalty may kindly be cancelled. 6. On the other hand, Shri K Poddar, learned representative of the department has justified the impugned order. 7. After hearing both the parties and on perusal of material available on record, it appears that as a cons....