TMI Blog2007 (9) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 - Dated:- 3-9-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per]- The present application is for waiver of predeposit and stay of recovery in respect of an amount of penalty imposed on the applicant (appellant) under Section 114A of the Customs Act. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied or such interest has not been charged or paid or where such duty of interest has been erroneously refunded by reason of commission or willful statement or suppression of facts by the person liable to pay the duty/interest. This legal position was recognized by this Tribunal as early as in the year 2000 in the case of Nippon Audiotronics Ltd. Vs. Commissioner of Customs, New Delhi - 2000 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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