2002 (12) TMI 309

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....oiphode, J.C. Patel and V.S. Nankani, Advocates, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  After hearing both sides for some time on the applications for waiver of pre-deposit of penalties imposed upon the applicants by the Commissioner of Customs in the impugned order (as per details shown in the annexure to this or....

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....the importer. Penalties have been imposed on other persons for acts of omission or commission, rendering the watch modules liable to confiscation. 4. It is the plea of Shri J.C. Patel, Counsel appearing for Suresh Sheth that while the show cause notice dated 25-4-97 was issued and was made answerable to the Commissioner of Customs, Air Cargo, Sahar, in respect of goods, which had been impo....

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....ase of Shri Minesh Shah and Mukesh Bakhai v. Commissioner of Customs (Order Nos. 4377-80/WZB/2002- C-I, dated 19-12-2002). We, therefore, set aside the impugned order and remand the case to the Commissioner of Customs having jurisdiction to adjudicate the show cause notice. We do not accede to the request of Shri Nankani, ld. Counsel for Kenny Sukhwani to treat his case on a different footing as K....