TaxTMI 
TaxTMI 
1999 (3) TMI 205
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....ent. [Order per : Archana Wadhwa, Member (J)]. - The applicant vide his present application seeks dispensation with the pre-deposit of penalty amount of Rs. 2.00 lakh and staying the recovery of the same during the pendency of his appeal. 2. Arguing on the application, Shri K.K. Banerjee, learned Advocate submits that the applicant made a pleasure trip to Hong Kong and came back on 18-1-1....
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....t was not heard in person. Accordingly, he prays for dispensation with the pre-deposit. 3. Shri R.K. Roy, learned JDR appearing for the Revenue resisted the arguments made by the learned Advocate and submits that the penalty has been rightly imposed on the applicant. 4. After considering the submissions made from both sides, we found sufficient force in the pleas raised by the learned ....
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....ner, Customs confiscated the seized watch movements and the packages absolutely and also imposed a personal penalty of Rs. 2.0 lakh on Shri Robin Agarwal. As regards Mrs. Sangay Bida (after dropping the charges as above), ld. Commr. has further held that "as Mrs. Sangay Bida is a foreign national, I am for the time being refraining from imposing penalty on her as the recovery cannot be enforced in....
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....ould hardly be drawn merely on this count and the ultra brief order of the ld. Commr. prima facie, was extraordinary to say the least. I am refraining from making any further observation as it is only a `stay' stage but would like to mention this much even at this stage that absolute confiscation and imposition of heavy penalty without discussing the reasons and indicating sufficient basis for the....