2001 (4) TMI 626

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..... per : Archana Wadhwa, Member (J)]. All the three appeals filed by the Revenue are being taken up together as they arise out of the same impugned order of the Commissioner of Customs, Calcutta under which he has dropped the penal proceedings against the three respondents. However, vide the said order he has confiscated the ophthalmic lenses valued at Rs. 22,51,440/- admitted to be exported b .....

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..... he present proceedings will also get terminated. In this connection we find that the Central Govt. have issued orders under Section 97(i) of the Finance (No. 2) Act, 1998, inter alia clarifying that no civil proceedings for imposition of fine and penalty shall be proceeded against the co-noticees and in such cases, the settlement in favour of the declaration under the Kar Vivad Samadhan Scheme sha .....

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