2001 (9) TMI 703

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..... The present two appeals are being disposed of by a common Order after dispensing with the condition of pre-deposit of penalty amount of Rs. 2,000.00 (Rupees two thousand) in each case, inasmuch as they arise out of the same impugned Order of the Commissioner (Appeals). 2. It is seen that on 8-5-96, 550.000 Kgs. of Metal Scrap were seized by the Customs Officers from the roof of a bus. The .....

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..... m brass metals and worked for the appellants, were taken. However, the statements of the shop-keepers who had supplied the Metal Scrap, were not recorded. 3. On the above basis, show cause notices were issued to all the appellants on 1-7-96. The Assistant Commissioner of Customs absolutely confiscated the Metal Scrap in question and imposed personal penalty of Rs. 2,000.00 (Rupees two thousand) .....

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..... possession showing the legal importation of the Metal Scrap. There are no statement of the shop-owners on record. The Commissioner (Appeals) has observed that the shop-owners did not come forward in support of their claims of the goods and in support of the legal importation thereof. As rightly contended by the learned Advocate for the appellants that Metal Scrap is not one of the specified items .....

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