2001 (3) TMI 412

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....er per : J.H. Joglekar, Member (T)]. -  On hearing both sides on the stay application the appeal itself was taken up for disposal. 2. We have heard Shri V.M. Doiphode Advocate for the appellants and Shri A.K. Jain for the Revenue. 3. The Commissioner of Customs (G) Mumbai on receipt of a letter from the Commissioner of Customs ACC, Mumbai, communicating circumstances in which the....

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....ll. From the language, it appears that such misuse of their licence was granted by the present appellants to their employees over a considerable period. 5. In a situation where there is no report of direct involvement of the appellant in the smuggling of Mobile Phones, we do not understand why the power under Regulation 21(2) were resorted to. The language of the Sub-Regulation shows that fo....