2000 (9) TMI 646

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....-Original No. Com/Cus/Commr./72/99, dt. 14-10-1999 of Commissioner of Customs, N.E.R., Shillong, "Zinc Slabs" weighing 3938 Kgs. valued Rs. 88,140/- were confiscated under Section 111(d) of the Customs Act, 1962 giving option to the appellant, Shri Md. Abdul Kalam, to redeem the same on payment of a fine of Rs. 1,00,000/- and imposed a penalty of Rs. 50,000/- under Section 112 ibid. 2. Shri ....

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....umption and presumption; and without a positive evidence to establish smuggled character of the goods. The ld. Consultant submits that the appellant has been passing through financial crisis and, therefore, not in a position to pre-deposit the said penalty. He prays for grant of unconditional stay and waiver of pre-deposit of the said penalty. 3. Reiterating the reasoning contained in the or....