1988 (1) TMI 42

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....pear and waive service. 2. The differential amount of duty amounting to Rs. 4,000/- has been already paid by the petitioners albeit under protest and without prejudice to their rights and contentions in their pending appeal before the Tribunal. What remains is only the penalty amount which is Rs. 20,000/-. The Tribunal itself in its own order found no apprehension at all qua the petitioners' ca....

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..... Compliance therewith need not have been insisted in this particular case. 4. The petitioners' Counsel also emphasized the position that as M/s. Alcudia was an undertaking of the Spanish Government itself and as the invoice of the aforesaid company was authenticated by the Embassy of India in Spain, the petitioners were convinced by the authenticity of the exporter and were further convinced t....