TMI Blog2000 (8) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant is absent and unrepresented. 2. After having read the stay application, we find that the appeal itself can be decided and therefore proceed to do so after waiving deposit of the penalty imposed on the applicant. 3. The appellants M/s. Chowhan Exports Limited applied for and was granted an advance licence, the goods imported under which would be entitled to the benefit of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest has not been charged or paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under sub-section (2) of section 28 shall also be liable to pay a penalty equal to the duty or interest so determined." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 114A of the Act on persons who are not the importers and not liable to pay duty or interest. We allowed each of these appeals, reiterating our finding that penalty was not imposable under section 114A on the person other than the importer who is liable to pay duty or interest. The departmental representative is not able to say whether this view in any of those cases has been questioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se acts of imposition of penalty serves no one, and no court of law, we are confident would uphold such an order. The net result therefore to the department is the unnecessary work involved, not to mention the needless bad image it obtains as a result of harassment to persons who suffer as a consequences of these actions. However, as we have said it is within the purview of the concerned adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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