2003 (1) TMI 471

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..... After dispensing with the condition of pre-deposit of personal penalty imposed upon the appellants, I take up both the appeals together as they arise out of the same impugned order passed by the authorities below. 2. As per facts on record, the Customs Officers seized Bangladesi Synthetic fabrics totally valued at Rs. 2.06 lakhs (approx.) from the premises of a tea stall situated at Railwa .....

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..... e notice was adjudicated by the Deputy Commissioner of Customs, Kolkata observing confiscation of fabrics and imposing penalty of Rs. 40,000/- on the present appellants. The order of the Deputy Commissioner was confirmed by the Commissioner. 4. After hearing Shri R. Bhoradwaj, ld. Advocate and Shri A.K. Mondal, ld. SDR and after going through the impugned order, I find that there is no evidence .....

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..... the adjudicating authority cannot held to be valid inasmuch as the failure on part of the appellants to defend themselves before the adjudicating authority by no stretch of imagination reflects upon the appellants guilty mind. In the absence of any evidence to the contrary, I find no justification for imposition of penalty upon the appellants. Accordingly, penalties are set aside. Inasmuch as, th .....

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