2001 (10) TMI 962

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The background to the reference application is as follows: 2. The Additional Collector directed mutilation of the rags imported and had imposed penalty of Rs. 30,000/- on the importer. The Collector (Appeals) maintained that order but reduced the quantum of penalty to Rs. 15,000/-. Revenue filed an appeal claiming the importer to be a habitual offender and seeking restoration of the original o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X