2009 (12) TMI 782

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.... Raja Ram, JDR, for the Respondent. ORDER These three stay petitions are filed for waiver of the pre-deposit of the amount of penalty of Rs. 2 lakhs each imposed under the provisions of Section 114(i) of Customs Act, 1962. 2. Heard both sides and perused records. 3. Ld. Counsel appearing on behalf of the applicants submits that all these applicants were acquitted by the Special Judge f....

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....ecorded a finding which is reproduced :- "POINT No. 3 : In the result, the accused No. 4 to 6 are found not guilty for the offences under Section 135(1)(b)(ii) and 135-A of the Customs Act and they are acquitted under Section 248(0 of Cr.P.C.A.1 to A.3 are found guilty for the offences punishable under Section 135(1)(b)(ii) and 135-A of the Customs Act and they are convicted under Section 248(2....