2009 (11) TMI 714

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.... Raja Ram, JDR, for the Respondent. ORDER These stay petitions are directed for wavier of pre-deposit of the penalty imposed on the applicant. The adjudicating authority has imposed penalty of Rs. 1,00,000/- each, on the appellant by two adjudication orders under the provisions of Section 112(a) of Customs Act, 1962. 2. Heard both sides and perused the records. 3. On perusal of the rec....

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.... has been going on like this as evidenced from the statement of late Ammasi, the Prop. of M/s. Acuta spectra and Mr. Md. Riyazuddin the recipient of the parcels that they have been doing this smoothly." We find from the narration as indicated above that the role of appellant in the offence is totally unclear and there is no evidence to implicate him by name. We find that at the most this case c....