1995 (5) TMI 180

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..... This is an application for waiver of pre-deposit of penalty of Rs. 50,000/- imposed on the appellants by the Deputy Collector of Customs, Delhi, confirmed by the Collector of Customs (Appeals). It was decided with the consent of both the sides to dispose of the appeal itself for reasons which have become apparent. Therefore, after granting waiver of pre-deposit, I proceed to decide the appeal. 2 .....

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..... er of the appellant company was recorded which stated that the antiques were covered by the shipping bill. There is no other reference in the show cause notice to the Customs House Agent and the charge in the show cause notice does not rest on any basis. The Deputy Collector, in her order, has not accepted the Custom House Agent's argument that the goods had moved directly from the Customer's ware .....

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