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Issues involved: Application for waiver of predeposit of penalties u/s 112 of Customs Act, 1962 for truck owners and drivers.
For the penalty imposed on eight truck owners, the contention was that the trucks are in possession of the Department, ensuring safeguarding of Revenue's interest. The driver and Khalasi of the truck were directed to make specific predeposits within a set timeframe, with remaining dues waived upon compliance and recovery stayed during the appeal process. Regarding the owners of the trucks, the requirement of predeposit was waived, and recovery stayed during the pendency of appeals. The advocate for the applicants highlighted that the trucks were deteriorating while lying with the Department, allowing the applicants to apply for early hearing if needed. Stay petitions were disposed of as per the above decisions.
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