2009 (1) TMI 101

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..... o questions: "[i] Whether on the facts and in the circumstances of the case, the Tribunal is justified in setting aside the penalty imposed on the unit under Section 114A of the Customs Act equal to Customs Duty involved? [ii] Whether on the facts and in the circumstances of the case, the Tribunal is justified in setting aside the penalty imposed upon the respondent under Section 114A of the Cus .....

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..... ribunal dated 23.01.2007 is not applicable in the facts of the present case. Secondly, it was contended that in fact, the said order dated 23.01.2007 made by the Tribunal itself is bad in law. The learned Counsel therefore urged that, in the circumstances, substantial questions of law arise for consideration of the High Court. 4. It is not possible to accept the submissions made for the simple re .....

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