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1995 (1) TMI 225

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..... e appeal is not contested on merits, we grant waiver of pre-deposit of fine and penalty and with the consent of parties take up the appeal itself today for disposal. 2. Shri Thyagarajan, the learned Counsel submits that the appellant is not contesting the impugned order of the Collector of Customs, Tiruchi, dated 6-10-1994 confiscating the second-hand off-set printing machines imported by the ap .....

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..... t through the impugned order and also the order passed by the learned Collector on the same day in respect of another importer namely M/s. Palaniappa Offset Printers, in both the cases the value being more or less the same and submitted that similar reduction in the present case may also be given as otherwise the two orders of the learned Collector on the same issue would be irreconcilable in the .....

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..... the quantum of fine and penalty between the two cases. As rightly contended by the learned Counsel, persons similarly placed cannot be treated dissimilarly and this is the underlying spirit of Article 14 of the Constitution of India. The contravention in the present case and in the case of M/s. Palaniappa Offset Printers being identical, the adjudicating authority cannot without any justification .....

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..... R, it was submitted that he has no instructions or information as to whether any appeal has been filed by the Department against the order of the learned Collector dated 6-10-1994 relating to M/s. Palaniappa Offset Printers relied upon by the learned Counsel. In the above circumstances, I reduce the fine to Rs. 7,500 (Rupees seven thousand five hundred) and the penalty to Rs. 5,000 (Rupees five th .....

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