2007 (3) TMI 611

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....or the Respondent. [Order per : P.G. Chacko, Member (J)]. - These applications seek waiver of pre-deposit and stay of recovery in respect of the amounts of penalty imposed on the applicants under Section 112 of the Customs Act. 2. After examining the records and hearing both sides, we find that the second-hand machinery imported by the applicants has been cleared on payment of duty o....