2013 (12) TMI 990

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....missioner (AR), for the Respondent. ORDER The appellants filed these appeals along with stay applications against the impugned order passed by the Commissioner (Appeals). 2. After hearing both sides, we find that the appellants had executed a bank guarantee, which is still alive. Accordingly, after granting waiver for pre-deposit of the entire amount, we take up the appeals themselves for dispo....

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....n area and for protecting the customs bonded premises of the appellant who was not having bio-metric bar code. The said exemption was denied to the appellants by the lower authorities on the premise that the said system is not a security system as whole but a part of a security system. 5. We have examined the software produced before us and the functioning of the system. On basis of the same, we ....