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1998 (11) TMI 186

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....er four different Bill of Entries. The said order holds that the goods are confiscated but are allowed re-export on payment of a consolidated redemption fine of Rs. 11,00,000/- (Rupees Eleven Lakhs only). A penalty of Rs. 1,00,000/- (Rupees One Lakh only) on the "importers" has also been imposed under Section 112 of Customs Act, 1962. The order is addressed to M/s. Kemtrode Private Ltd. and M/s. Nucor Weld Pvt. Ltd. (One group of companies). 2.  In the four stay petitions under consideration, applicants have prayed waiver of pre-deposit of these amounts. 3.  Heard learned Advocate, Shri Rajesh Chandar Kumar for applicants and learned JDR Shri S. Kannan. Learned Advocate reiterated the facts of the case and submitted that the....

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....ssed and copies of such letters were submitted to the Assistant Collector of Customs ICD, Bangalore. (ii) The order-in-original relies on Department's test reports. However, Learned Advocate submits that copies of the said test reports have not been made available to them and therefore this matter has been decided behind their back. The existence of such test report was not even informed to them during the personal hearing also. (iii) With regard to Para 11 of the order-in-original learned Advocate submits that it is factually not correct that Customs were only informed about the inferior quality of the goods by their letter dated 18-3-1998 in view of the facts submitted in sub-para (i) above. (iv) He further submits that the order....

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.... order is considered fit, should be limited only to the Technical aspect of splitting the penalties and redemption fine in terms of the four bill of entries. 8.  We have carefully considered the arguments on both sides and the records of the case. We find that since the matter lies on a short compass, the waiver of pre-deposit of penalty is granted and stay ordered and we thereafter take up the main appeals themselves. 9.  We find that the order-in-original impugned suffers from the following infirmities :- (i) Though the importers are two different Private Limited Companies and the goods have been imported under four different bill of entries, three of which have since been warehoused while the fourth is not even yet war....