2001 (8) TMI 485

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.... per : Jyoti Balasundaram, Member (J)]. - The above application for waiver of pre-deposit of differential duty of Rs. 14.22 lakhs and penalty of Rs. 5,00,000/- arises out of the order of the Commissioner of Customs, Kandla who has held that goods imported by the applicants herein described as "Stock Lot of Glass Fibre and Stock Lot of Glass Fibre Yarn" were not stock lots and he has loaded the v....

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....ts, the Departmental Representative Shri R.K Jain reiterates the findings of the Adjudicating Authority and in particular he relies upon the factual finding of the uniform markings on the cartons thereby leading to the conclusion that the goods were not stock lots. 4. We find, prima facie, force in the contention of the applicants' Counsel that prime quality or otherwise is not the criterion....