1999 (11) TMI 707

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....dy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the Stay Petitions arise out of the same impugned Order passed by the Commissioner of Customs, Patna vide which he has imposed a penalty of Rs. 1.00 lakh on Shri Prakash Chandra and of Rs. 50,000.00 on Shri Atma Ram Maheshka. Shri S.R. Dutta, learned Consultant appearing for the applicant Shri Prakash Chandra, submits....

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....s that he is a small type of weaver and was a consignee of the Yarn in question for weaving the same into fabrication on job work basis. There is absolutely no finding that he was in any way involved in the import or otherwise dealing with the said Yarn. He also submits that Rs. 50,000.00 is not warranted on him. 3. Shri J.M. Kenedy, learned J.D.R. for the Revenue submits that there are ampl....