2002 (4) TMI 605

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... plications have arisen in appeals filed against the orders of the Commissioner confirming demands of Special Additional Duty under Section 28(2) of the Customs Act and imposing mandatory penalties on the applicants under Section 114A of the Act. 2. It appears from the record that the impugned orders were passed against the applicants ex parte on account of their failure to appear before the appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fication No. 56/98-Cus., dated 1-8-98. While claiming the exemption, they filed a specific declaration to the effect that sale of the subject goods will not be effected from a place located in an area where no tax is chargeable on sale or purchase of like goods. An undertaking was also given that if the goods were disposed of in contravention of the above condition, they would pay SAD of Customs l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s stands covered in favour of the applicants by decisions, but he has not been able to bring on record any such decision. However, I am inclined to take a lenient view in so far as the purpose of Section 129E of the Act is concerned. Accordingly, I grant waiver of pre-deposit and stay of recovery in respect of the penalty amounts and direct the applicants to deposit the amounts of Special Addition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X