2004 (12) TMI 443

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..... ko, Member (J) (Oral)]. The Commissioner of Customs has imposed a penalty of Rs. 1 lakh on the appellants under Section 114 of the Customs Act after holding that the subject goods are liable to confiscation under Section 113(d) and (l) of the Act. The present application seeks waiver of pre-deposit and stay of recovery in respect of the penalty amount. 2. The case involves three shipments .....

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..... use (l) was not applicable at all inasmuch as the subject goods was not specified goods within the scope of Chapter IV-B of the Customs Act. Ld. Counsel, therefore, claims a strong prima facie case. 3. Ld. DR submits that prohibition within the meaning of Clause (d) of Section 113 includes restriction also and, therefore, the subject goods were rightly held liable for confiscation and, accor .....

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