TMI Blog2000 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ng this appeal delay is sought on the ground that it has been caused by overlooking the requirement that separate appeals ought to have been filed in respect of Kamal Nursing Home (Kamal for short), the importer and Toshniwal Bros., the indenting agent, both of whose cases are dealt with in a common order of the Collector. The appeal relating to Kamal is filed in time. In these circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 111 of the Act, and penalty on both Adjudicating on this notice, the Commissioner concluded that there was no case for imposing penalty on either the importer or the indenting agent. He held the goods liable to confiscation but came to the conclusion that the misdeclaration was not deliberate. He noted that the import policy had been liberalized subsequent to the import of the goods and he there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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