2002 (1) TMI 632

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..... [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeal has been filed against the imposition of penalty of Rs. 15 lakhs upon appellant thereof by the Commissioner of Customs, Mumbai. Penalty has been imposed on the ground that the appellant sold in the open market, goods imported duty-free under the DEEC contrary to the conditions of the Scheme. The ld. Counsel for the appellant .....

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..... ned the condition of the Scheme by selling the raw material in the open market and further, the payment of duty after deduction of offence is no ground to hold that penal action cannot be taken. 3. We have carefully considered the arguments. We see no force in the contention that payment of duty on detection should be a ground for setting aside the penalty. However, noting that the appellant .....

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