2013 (4) TMI 109

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....or the Appellant. Shri Rajendra Nagar, 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 ....

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....3 (9 containers) should not be confiscated under 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....