2003 (1) TMI 442

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...., Jignesh K. Shah, and Kamlesh C. Shah, Partners, for the Applicant. S/Shri Subodh Kumar & O.P. Pandey, Supdt. of Customs (P), for the Respondent. [Order]. - The final hearing in this case was held on 22-1-03 when applicants M/s. Computer Media Products, M/s. Amit Sales Corporation, Shri Jignesh K. Shah and Shri Kamlesh C. Shah were represented by Shri Sujay N. Kantawala, Advocate, Shri M....

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...., Superintendent, Commissionerate of Customs (Preventive), New Customs House, Mumbai. 5. The Revenue submitted that the duty has been recovered from the applicants. As regards the immunity, the intentions of the applicants being mala fide to evade duty of Customs, grant of immunities may be decided keeping that in mind. 6. The Commission has gone through the case records and the su....

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....d against the deposit made by the applicants and balance paid as discussed supra in this order. As such, there is no further duty liability to be paid by the applicant in respect of the case covered by the Show Cause Notice dated 5-7-2001 and the applications made by the applicants before the Commission. Fine and Penalty : The Applicants have cooperated with the Settlement Commission and hav....