9911796707
TMI Blog2002 (12) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... es, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing both sides for some time on the applications for waiver of pre-deposit of penalties imposed upon the applicants by the Commissioner of Customs in the impugned order (as per details shown in the annexure to this order), we find it possible to hear and decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or acts of omission or commission, rendering the watch modules liable to confiscation. 4. It is the plea of Shri J.C. Patel, Counsel appearing for Suresh Sheth that while the show cause notice dated 25-4-97 was issued and was made answerable to the Commissioner of Customs, Air Cargo, Sahar, in respect of goods, which had been imported at Sahar, Air Cargo and allowed clearance on provisional asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Nos. 4377-80/WZB/2002- C-I, dated 19-12-2002). We, therefore, set aside the impugned order and remand the case to the Commissioner of Customs having jurisdiction to adjudicate the show cause notice. We do not accede to the request of Shri Nankani, ld. Counsel for Kenny Sukhwani to treat his case on a different footing as Kenny Sukhwani does not reside in India but is a permanent resident of Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as remanded by the Bench, and no view was expressed contrary to the view taken in the case of M/s. Consolidated Enterprises. Since there are no conflicting judgments on this issue of jurisdiction we decline the prayer made before us for reference to a Larger Bench. 6. In the result, the appeals are thus allowed by remand in so far as they relate to the present appellants. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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