1994 (11) TMI 201 - AT - Customs

Summary

The judgment concerns two applications seeking waiver of a personal penalty of Rs. 1 lakh each imposed by the Collector of Customs. The applicants argued lack of jurisdiction and violation of natural justice. The Department claimed the goods were seized as unclaimed. The Tribunal found a possible failure to comply with natural justice, waived the pre-deposit, and granted a stay. The applicants may request an early hearing.