have jurisdiction in the matter, he would submit that due leniency has been shown by the Asstt. Collector of Customs (Appeals) and no further leniency ... brought about with effect from 1-12-80 and their request for leniency. We find that the appeal does not bring forth any fresh grounds
imposable on the Director General of health Services. It only says leniency should have been grated to the importer because leniency had been shown ... Commissioner had only cautioned it, and stated that there should be leniency for the hospital. The facts before us being completely different that decision appears
challenged by the representative of the appellant. He however seeks leniency in fine and penalty on the ground that the importer had earlier been permitted ... Commissioner has relied upon this earlier importation for the grant of leniency, we are of the view that the facts of this case call
including the contraventions of the Gold (Control) Act . Their appeals were for leniency. So far as the appeal of Shri B.B. Indorker was concerned ... long period of time. Therefore, there was no case for leniency to be shown to the appellant.
4. In reply Shri Vora submitted that
imposable on the Director General of Health Services. It only says leniency should have been granted to the importer because leniency had been shown ... Commissioner had only cautioned it, and stated that there should be leniency for the hospital. The facts before us being completely different that decision appears
both sides. Shri Willingdon Christian, representing Shri Abubackar Desai, only pleads for leniency in the quantum of penalty imposed having regard to the fact that ... confirmed. The plea of Shri Willingdon is only for extending leniency. Having regard to this plea and the ground urged in this regard
Commissioner has expressed the view that in such cases considerable leniency was called for. The Commissioner has not shown any leniency at all. The margin ... total absence of attribution of mala fide to the importer would justify leniency. The feeble argument for the counsel for the applicant that the excess
Shrimankar was raised before the Tribunal was as a ground for leniency that he was old. The age of the applicant ... matter entirely irrelevant to question of leniency. The fact that the Tribunal did not go into this aspect is not an error apparent on record
held against them is not disputed. He would however plead for extending leniency on the following grounds:
4. The firm is an established one, having ... required to be seriously viewed. He would therefore oppose for extending any leniency.
6. After hearing both sides, we agree that this case cannot
fact that duty was paid before issue of show cause notice, leniency is called for in the matter of penalty. He further contends that penalty ... paid duty after the commissioning of the offence known to the department, leniency should be shown in the matter of penalty. Such an argument
