2013 (4) TMI 109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, AR, for the Respondent. ORDER After hearing both sides for some time on the applications for the waiver of penalties imposed on all the applicants by the Commissioner of Central Excise, Customs & Service Tax, Daman, we find that the appeals themselves can be heard and disposed, as the issue involved lies in a narrow compass. Hence, after waiving the condition of pre-deposit of amounts involve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the provisions of Section 113(d) and (i) of Customs Act, 1962, read with the provisions of Foreign Trade (Development & Regulations) Act, 1992. However, the same are not available for confiscation. (ii) Penalty should not be imposed on them under the provisions of Section 114(iii) of Customs Act, 1962." It can be seen from the above reproduced paragraph that the show cause notice directs all the....