2003 (10) TMI 323

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....hukla, JDR, for the Respondent. [Order 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....

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....be returned to the bank. The applicants 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 ....