TaxTMI 
TaxTMI 
1994 (7) TMI 164
X X X X Extracts X X X X
X X X X Extracts X X X X
....ondents. [Order per : Jyoti Balasundaram, Member (J)]. - The above application has been filed for stay of adjudication proceedings in case No. VIII (H) 10-5-1993 before the Collector of Customs, Jaipur in the following background : 2. On 4-3-1992, 3 persons viz. the appellant herein Kanhaiya Lal Purswani, Vijaya Kumar Purswani and Raju Purswani were apprehended near Bar (in Pali Dist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....een filed for stay of these penalty proceedings. 3. Shri G.K. Rana, learned Advocate for the applicants submits that the impugned order of confiscation has been passed is an ex parte order. The applicants had prayed before the Collector on 5-1-1993 that the adjudication should be stayed as any reply on the merits of the matter would prejudice the defence of the applicants in the criminal com....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eparate writ petition. The applicants had applied once again for stay to the adjudicating authority on 31-1-1994. However, the Collector rejected the request for stay of adjudication of penalty proceedings by communication dated 7-2-1994. The learned Counsel submits that the adjudicating authority has already prejudged the issue, holding that the gold is smuggled and was seized from the possession....
X X X X Extracts X X X X
X X X X Extracts X X X X
....date and the Collector is well within his jurisdiction to adjudicate upon the penal liability of the applicants. No ground has been made out for stay of penalty proceedings and, therefore, the prayer merits rejection. 5. On considering the submissions of both sides, we are of the view that the applicants have not made out a case for stay of the penalty proceedings pending before the Collecto....