2000 (5) TMI 745
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..... Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the stay petitions are being taken together as they arise out of the same impugned order passed by the Commissioner of Customs. The prayer in the applications is to dispense with the penalties imposed upon the various persons as detailed below :- Name of the Parties Penalties S/Shri R.N. ....
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....f Customs [1992 (61) E.L.T. 172 (S.C.)]. It is urged that the Commissioner should have, in any case, given an option to the owner of the goods to redeem the same on payment of redemption fine inasmuch as the ball bearings are importable under OGL and are not prohibited items. Similarly, the trucks should have also been allowed to be redeemed on payment of duty. On this short ground itself, the pra....
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....olved instead of allowing their redemption fine on payment of fine. 5. After hearing both the sides, we feel that the deposit of penalties imposed upon the various persons involved in the present appeals, can be dispensed with on the short ground that the goods involved including the trucks belonging to the transporters, have been confiscated absolutely by the Revenue and no option has bee....
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