2003 (10) TMI 323

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....er per : Moheb Ali M., Member (T)]. - The stay application arises out of the order of the Commissioner of Customs (Import), dated 10-3-2003 wherein he ordered that a sum of Rs. 11,77,233/- be appropriated from the duty deposited by the applicant at the time of provisional release of the goods in dispute. He also ordered that redemption fine of Rs. 1,88,000/- and a penalty of Rs. 47,446/- be reco....

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....pleaded that since the full recovery of duty amount has already been made, recovery of fine and penalty would constitute undue hardship, since they have a prima facie case in their favour. 2. Briefly, the issue pertains to import of stainless steel coils/sheets cleared from Chennai port under DEEC scheme with an actual user condition. The allegation is that the importers have diverted the im....