TaxTMI 
TaxTMI 
2002 (1) TMI 354
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....ocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - Through these stay applications, the appellants have sought waiver of the pre-deposit of the penalty amounts as imposed on them and detailed in the impugned order-in-original by the Commissioner of Customs. 2. The Commissioner has imposed penalty of Rs. 20 lakhs each on appellants No. 1 and No. 2 (M/s. East Line Aviation L....
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....ifest in Form III was also found to have been filed in respect of those baggages. When this process was on, i.e. of unloading, identification, reloading and retention of 167 packages, another 30 packages were attempted to be brought inside gate No. 8 for loading in the aircraft. But those were also intercepted and seized through Panchnama. On completion of the investigation and after hearing the a....
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....unts. 4. On the other hand, the learned SDR has simply reiterated the correctness of the impugned order. 5. We have heard both sides and gone through the facts on record. 6. From the bare perusal of the impugned order, it is evident that an attempt was made by the appellants jointly to board 167 excess packages containing leather jackets, leather goods, semi precious stones etc. ....
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....eeping in view all the facts and circumstances of the case and the issue involved, the appellants No. 1 is allowed waiver of the pre-deposit of the balance penalty amount as out of the total penalty of Rs. 20 lakhs, Rs. 10 lakhs already stands paid by them, as observed above. The appellant No. 2 is, however, ordered to make pre-deposit of Rs. 5 lakhs (rupees five lakhs only), and appellant No. 3 o....