2003 (11) TMI 529

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..... ultant, for the Appellant. Shri A.K. Mondal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Both the stay petitions are being taken up together for disposal as they arise out of the same impugned order of Commissioner vide which he has absolutely confiscated the synthetic/silk/cotton printed sarees totally valued at Rs. 24.81 lakhs along with imposition of persona .....

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..... cient funds to purchase the sarees in question. 3. After hearing both the sides we find that the above facts cannot be taken as legal evidences so as to arrive at a conclusive finding of an attempt on the part of the appellant to export the goods to Bangladesh. Also in view of the fact that the sarees have been confiscated absolutely, we dispense with the condition of pre-deposit of penalties im .....

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