2000 (2) TMI 520

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....Order]. - The present Miscellaneous Application is for condonation of delay in filing the appeal. 2. Shri K.P. Dey, learned Advocate for the applicant/appellant submits that in fact, there is no delay because the appeal has been filed within three months from the date of receipt of the Order. Drawing my attention to the letter dated 6-12-1999 written by the Assistant Commissioner, Patna....

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.... of Rs. 1.00 lakh, I take up the appeal itself, with the consent of both sides. 6. The appellant is the owner of the truck which was found to carry the Dry Ginger of foreign origin by the Customs Officers. Nobody has claimed the Dry Ginger. After seizure of the truck, the appellant approached the Honourable High Court of Patna for release of the truck provisionally. The High Court ordered ....

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....n respect of the truck which was released provisionally on execution of a bond and could have enforced the bond under a Court of Law, I observe that the penalty under Section 112 of the Customs Act, 1962 could not have been imposed on the appellant on the ground of non-imposition of redemption fine. The criterion for imposing penalty under Section 112 is altogether different than the criterion for....