1988 (1) TMI 42

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..... fferential amount of duty amounting to Rs. 4,000/- has been already paid by the petitioners albeit under protest and without prejudice to their rights and contentions in their pending appeal before the Tribunal. What remains is only the penalty amount which is Rs. 20,000/-. The Tribunal itself in its own order found no apprehension at all qua the petitioners' capacity to pay the said amount if it .....

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..... een insisted in this particular case. 4. The petitioners' Counsel also emphasized the position that as M/s. Alcudia was an undertaking of the Spanish Government itself and as the invoice of the aforesaid company was authenticated by the Embassy of India in Spain, the petitioners were convinced by the authenticity of the exporter and were further convinced that the price per tonne Offered by the s .....

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