2011 (11) TMI 749

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..... ommissioner of Customs impugning the order dated 2-6-2011 passed by the Settlement Commission on an application filed by the respondent, Loveleen Sawhney. Learned counsel for the petitioner submits that the respondent was guilty of fraud as he had imported mobile phones, etc., by misusing IEC code of M/s. ABB Limited. Further, the import was wrongly declared as parts of water purification. 2.&ems .....

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..... fine has not been paid by the respondent. Thus the respondent would not get benefit of redemption. It is noticed that at the time of hearing before the Settlement Commission, no one was present on behalf of the Revenue and they did not render assistance. There is no ground or justification for the same. 3. Keeping in view the aforesaid facts, the quantum and the factum that the petitioner d .....

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