2007 (8) TMI 226

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....g for the Appellant submitted that when the goods were not meant for confiscation by show cause notice itself as well as appreciated by the ld. Adjudicating Authority in Para-33 of the order of adjudication, penalizing both the appellants shall be prejudicial to the interest of justice. According to him, the elements of Section 112(b) of the Customs Act, 1962 was absent. Further, to bring whom to ....

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....ay also be disposed. 2. The ld. JDR appearing for the Revenue supported the order of the authority below. 3. Heard both sides and perused the record. 4. Considering that the only legal infirmity is subject matter of appeal it was considered proper to dispose the appeal itself dispensing with pre-deposit. Accordingly, by this common order the appeal is also heard and disposed, dispensing p....