2002 (4) TMI 771

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....er dispensing with the condition of pre-deposit of penalty amount of Rs. 10,000/- (Rupees ten thousand). I take up the appeal itself with the consent of both the sides inasmuch as the issue lies in a narrow compass. 2. The appellant is a cargo courier agent and undertakes the booking of the transportation of the goods from various persons and further hands over the same to the big courier se....

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.... claimed the ownership of the goods during adjudication. The same stands confiscated absolutely by the orders of the authorities below. Penalty of Rs. 30,000/- (Rupees thirty thousand) was imposed upon the appellant by the original adjudicating authority which was further reduced to Rs. 10,000/-(Rupees ten thousand) by Commissioner (Appeals). 4. After hearing Shri B.K. Kothari, ld. Advocate ....