1995 (1) TMI 225

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....the Respondent. [Order]. -  Since the appeal is not contested on merits, we grant waiver of pre-deposit of fine and penalty and with the consent of parties take up the appeal itself today for disposal. 2. Shri Thyagarajan, the learned Counsel submits that the appellant is not contesting the impugned order of the Collector of Customs, Tiruchi, dated 6-10-1994 confiscating the sec....

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....uantum of fine and penalty in respect of two similarly placed importers. 3. Shri Thyagaraj, the learned SDR went through the impugned order and also the order passed by the learned Collector on the same day in respect of another importer namely M/s. Palaniappa Offset Printers, in both the cases the value being more or less the same and submitted that similar reduction in the present case m....

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....such a situation, I should confess that I find it difficult to appreciate as to how there is such a substantial difference in the quantum of fine and penalty between the two cases. As rightly contended by the learned Counsel, persons similarly placed cannot be treated dissimilarly and this is the underlying spirit of Article 14 of the Constitution of India. The contravention in the present case an....