1997 (7) TMI 298

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....for the Respondent. [Order ]. -  These are Stay applications filed with reference to the order of Commissioner (Appeals) No. 15-Cus./ALLD/96, dated 29-3-1996. 2. Ld Counsel stated that in this matter the police had detained the appellants along with the goods (consisting of 163 plates of Bronze Brass) contained in gunny bags and subsequently handed them over to Customs and the i....

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....ed merely on suspicion and the Department does not discharge its burden. 6. It was his submission that appellants have a strong prima facie case. In any eventuality the goods having been confiscated absolutely are in the custody of the Department and great hardship would be caused if appeals are not admitted and stay is not granted. He would think request that the matter may be admitted an....

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....eel that the case was arguable on merits. It is worthy of note that prima facie the Department was required to discharge the burden in case of non-notified goods. Furthermore the goods in question having been confiscated absolutely were in the custody and control of the Department; therefore, the revenue interest was secure. In these circumstances I grant the waiver of pre-deposit of penalty amoun....