2005 (3) TMI 524

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....i C. Mani, DR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - These applications pray for waiver of pre-deposit and stay of recovery in respect of penalty amounts. The Commissioner of Customs, in the impugned order, imposed a penalty of Rs. 10 lakhs each on these applicants under Section 112(a) of the Customs Act, apart from confiscating certain quantity of gold bars val....

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.... noticees (appellants). It is submitted that such proceedings cannot be sustained in law. Adverting to merits of the case; learned counsel for the appellants submits that the finding of attempted smuggling, recorded against the applicants, is based on nothing connected with the subject consignment but only on certain antecedents of these persons. The finding is that these persons were indulging in....

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....ore in the employment of the High Commission. 3. Ld. DR strongly opposes these applications on the strength of the findings recorded by the Commissioner. He submits that the circumstantial evidence gathered by the department is enough to hold these persons liable for penalty under Section 112. 4. After examining the submissions carefully, we find that, by and large, the findings ag....