2001 (12) TMI 477

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.... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above application for waiver of pre-deposit of duty of Rs. 11,00,555/- and penalty of equal amount arises out of the order of the Commissioner of Customs, Surat who has confirmed the duty demand on clandestine clearance from the applicants' EOU to DTA. It is the contention of the ld. Counsel for the applicants that clearances to D....

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....ad to close down their unit in February, 2001 and therefore, they would be put to hardship if they are directed to pay any amount of duty or penalty. 2. Shri Sarkar, the ld. Departmental Representative opposed the prayer contending that the decision cited supra by the ld. Counsel does not prima facie cover the present situation where there is a clear finding of illicit clearance of goods to ....