2000 (1) TMI 375

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.... for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This application seeking waiver of pre-deposit of Rs. 20,07,049.80 confirming duty and Rs. 6,00,000/- imposed as penalty on the applicants M/s. Anmol Jewellers were argued by Shri D.H. Shah Advocate and Shri K.L. Ramteke appeared for the Revenue. 2. The applicants imported certain machines paying concessional rates....

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.... mentioned above; confiscating the machines and permitting their redemption on payment of fine. The importers then filed an appeal and also the present application. 3. Ld. Counsel relies heavily upon the specific finding in the judgment in the case of Nathan Jewellers & Ors. v. Collector of Customs, Madras [1994 (52) ECR 21 (Tribunal)] and especially the separate judgment recorded by the M....

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....rs & Boards Ltd. v. Collector of Customs (Appeals) Madras [1995 (80) E.L.T. 407 (Tribunal)] in which a similar sentiment was expressed. 4. Arguing further Shri D.H. Shah claimed that it is not that the goods manufactured on the machines in question were not exported. It is his claim that they were exported by Merchant Manufacturers. He submits that this claim was made before the ld. Commis....