2004 (3) TMI 610

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....e, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The applications for waiver of pre-deposit of penalty of Rs. 5 lakhs imposed on the importer, Suman Papers & Boards Ltd. and Rs. 50,000/- each on its import manager, CHA and chief executive of the high sea seller respectively, arise out of the order of the Commissioner of....

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....amination of the goods and the fact that the offending goods were found neatly packed containing uniform size of paper sheets, duly shrink wrapped and labelled indicating size, description and number of sheets with clear markings on the pallets. The plea for mutilation of these goods, in the light of the Tribunal's orders in the case of CC, Mumbai v. Khanna Paper Mills P. Ltd. - 1999 (113) E.L.T. ....