TaxTMI 
TaxTMI 
2000 (1) TMI 735
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....rder per : J.H. Joglekar, Member (T)]. - When this application seeking stay came up for hearing, it appeared that the issue being settled, the main appeal itself could be taken up for disposal. Both sides agreeing, this was done, after granting waiver of pre-deposit of penalty of Rs. 15 lakhs. 2. The appellants imported old and used automobile diesel engines, filing three bills of entry fo....
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....for the appellants and Shri K.L. Ramteke, learned JDR, for the revenue. 4. Shri Doiphode submits that in the same Custom House, identical goods had been imported which goods had been confiscated and were permitted to be redeemed on imposition of fine of about 100% of the value of the consignment. In that case the bill of entry was filed three weeks earlier i.e. on 25-9-1999. Citing the earli....
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.... of the fine. In an earlier order on which reliance was placed by Shri Doiphode (Order No. C-II/2540-2541/99 WZB dated 20-9-1999 [1999 (114) E.L.T. 933 (T)], the Tribunal observed that where the imports of the same commodity were in close proximity of each other, it would be hazardous to adopt a different percentage for imposition of fine from one case to another case. Shri Doiphode also demonstra....
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....f the undeclared gear boxes etc., Shri Doiphode initially submitted that the enhancement was not proposed in the show cause notice and therefore the Commissioner's order was wrong to that extent. He, however, did not press that point further and we are not pronouncing any orders thereupon. 7. As regards the penalty, it is Shri Doiphode's submission that the importers had attempted to secure ....