2001 (5) TMI 643

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..... [Order]. - The Appellant has prayed for disposal of their Stay Petition and Appeal on merits as he is financially not in a position to attend the hearing. Accordingly, I have heard Shri V.K. Chaturvedi, ld. SDR for the Revenue and have gone through the impugned order passed by the Commissioner of Customs (Appeals). 2. From the impugned order, it is seen that the appellant has filed....

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....ellant is required to be rejected, he should have given some time to the appellant to deposit the amount in question. Dismissal of the appeal on the same date when the stay petition was rejected is not in with consonance with judicial principle. However, I also note that while deciding the stay petition, the Commissioner has not taken into account the prima facie merits of the case. However, as I ....

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....her. The goods were entrusted to them in a packed condition and there was no opportunity/obligation to verify the contents therein. The goods are booked by them at the declaration given in the forwarding note/consignment note on "said to contain" basis and they could not have been made responsible for the alleged smuggled nature of the goods. 4. I find that the Tribunal in the case of Rajd....