TaxTMI 
TaxTMI 
1994 (11) TMI 201
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....ndent. [Order per : K.S. Venkataramani, Member (T)]. - These are two applications seeking waiver of the pre-deposit and stay in respect of personal penalty of Rs. 1 lakh imposed on each of the applicants herein by the Collector of Customs (Airport) Sahar International Airport, Bombay in the impugned order dated 31-3-1994. The learned Counsel for the applicants Shri G.L. Rawal contended that in ....
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....n. Shri A.K. Singhal, the learned Departmental Representative opposed the stay and pointed out that the goods had been intercepted on information and when the Department also found that the firm was non-existent at the given address in Noida on enquiry by the Delhi Customs Officer, the Department had seized the goods as unclaimed. The show cause notice had also been issued to the address given by ....
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....lied invoices on which the Department seeks to rely for substantiating the charge of undervaluation of the goods. The records would also indicate prima facie that the show cause notice had been despatched after expiry of six months from the date of seizure, and as such, whether such a show cause notice is valid for the seizure of the goods, will be arguable. Having regard to the financial backgrou....