2007 (3) TMI 489

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...., for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The lower authority has imposed a penalty of Rs. 10.00 lakhs on the appellant under Section 112(a) of the Customs Act. This application is for waiver of pre-deposit and stay of recovery in respect of the said penalty. 2. After examining the records and hearing both sides, we find that the above penalty is a part of ....

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....e present appellant was one of the highsea sellers. It is his case that he sold his consignment to one Shri Purushothaman alias Balu in March 2001 and received sale consideration in the same month. It is claimed that he has no knowledge of the whereabouts of the goods or whatabouts of its buyer since then. The Bill of Entry was filed in his name by somebody without his authorization. On these fact....

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....t. Ltd. and M/s. Bajrangbali Trading Company]. It is submitted by learned Counsel in his rejoinder that the case of the writ petitioners stand on a different footing inasmuch as, against them, the Commissioner recorded harsher findings than against the present appellant. In this connection, learned Counsel refers to Para 36 (ii) of the impugned order, wherein it was observed that some of the highs....