2002 (1) TMI 678

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..... rawal, Member (T)]. - In this appeal, filed by M/s. I.K. International, the issue involved is whether the benefit of Notification No. 56/98-Cus., dated 1-8-98 is available in respect of onion imported by them and whether penalty under Section 114A of the Customs Act is imposable on them. 2. Shri H.S. Mew, learned Advocate, submitted that the issue involved is covered by the decision of the .....

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..... s. As the goods have been sold from a place located in an area where no sales tax was payable on the imported onion the benefit of exemption under notification has been correctly denied. In the said decision it was also held that penalty is not imposable in view of the decision of Delhi High Court in the case of Pioneer Silk Mills Pvt. Ltd. v. U.O.I. - 1995 (80) E.L.T. 507 (Delhi). Following the r .....

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