TMI Blog1999 (4) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... av, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Applications are for waiver of deposit of duty of Rs. 22.05 lakhs by M/s. Ishaan Exports, Rs. 20.35 lakhs by M/s. Ashee Exports and penalty of Rs. 1,00,00,000/- by Suresh Agarwal. 2. Applicants are absent and unrepresented. We have perused the stay applications. 3. Advance licences were issued to M/s. Ishaan Expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved for the forgery of documents and others, demanding duty and imposing penalty. The order of the Commissioner adjudicated on these notices and demanded duty, and imposed penalties the deposit of which is sought to be waived. The Commissioner has held Ishaan and Ashee to be the importers of the goods, and demanded duty from them. 4. We have heard the Departmental Representative. 5. The only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pending clearance of the Customs, would, in cases of transfer of the licences refer to the transferee of the licensee and not the person who was originally granted the licence. At the same time, we note that the licences have been cancelled as having been obtained by fraud. We have also taken note of the order passed by us on a similar issue in Stay Applications C/2194/98 and 2195/98 passed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly imported the goods. We are not concerned with that type of situation. The judgment Union of India v. Sampat Raj Dugar did not deal with this aspect of the law of being concerned with. There is nothing to show that the facts were different in this case. 7. Accordingly we direct deposit Rs. 7.5 lakhs by Ishaan Exports, Rs. 6 lakhs by Ashee Exports towards payment of duty and penalty within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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