2005 (1) TMI 464

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..... [Order per : P.S. Bajaj, Member (J)]. In this appeal, the appellants have sought waiver of penalty amount of Rs. 5 lakhs which has been imposed on them under Section 112(a) of the Customs Act. We find from the record that the goods (Zinc Carbon Battery) were imported under bill of entry dated 24-3-2003 by declaring as of Malaysia origin and also shipped from Port Kelang, Malaysia, where .....

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..... appellants is that the main importer has been allowed waiver of pre-deposit of the duty amount and as such, the appellants should also be allowed the waiver, cannot be accepted as the importer has been allowed the waiver on the ground that the confiscated goods are already in the custody of the customs authorities. 4. Therefore, keeping in view the facts and circumstances of the case, the appel .....

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