2007 (2) TMI 507

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....or the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - After hearing both sides for some time on the application for waiver of pre-deposit of penalty of Rs. 1 lakh imposed upon the applicant herein from whom old jewellery studded with diamonds was recovered on 15th June, 2005 on his arrival at the Chhatrapati Shivaji International Airport at Sahar, Mumbai, we find that it was pos....