2005 (2) TMI 412

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....e appeals, the same are being taken up together and so also the stay applications moved by the applicants/appellants. 2. Keeping in view the facts and circumstances of the case and the issue involved, in my view, this is a fit case where these stay applications deserve to be allowed. Accordingly, the pre-deposit of the penalty amount involved in all the appeals is waived and recovery stayed. ....

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....d the duty demand against the importers only, but no penalty has been imposed on them. 5. The ground taken up by the Commissioner of Customs for imposing penalties on the appellants is that, they abetted the importers to import goods under the invalid DEPB licences by invoking the provisions of Section 112(b) of the Act. But when no penalty has been imposed on the importers and only duty has be....