1999 (11) TMI 760

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.... Appellant. Shri S. Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  Both these appeals arise from common Order-in-Appeal No. 59/99-Cus., dated 24-3-99 passed by Commissioner (Appeals) Bangalore dismissing the appellants' appeal under proviso to Section 129E of the Customs Act for non compliance of the Interim Order on pre-deposit, by which the Commissioner (....

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.... be lost if the appeals are dismissed for non-deposit. He undertakes to pre-deposit on their behalf Rs. 10,000/- each. 4. Ld. DR Shri S. Kannan seriously opposes the prayer and submits that the appellants were apprehended at the Airport while they were carrying Travellers' Cheque and Indian currencies to the tune of Rs. 3,45,430/-. If they were not apprehended, then the foreign exchange to....

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.... this stage we cannot advert to the findings of the Assistant Commissioner as the Commissioner has not decided the case on merits. The Commissioner in the Interim order has carefully considered the prayer for waiver and hence fixed the amounts after taking into consideration all the extenuating circumstances. Therefore, it cannot be said the amounts fixed for pre-deposit was excessive or beyond th....