2006 (4) TMI 448

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..... , DR, for the Respondent. [Order]. Heard both sides. These are applications filed under Section 129E of the Customs Act, 1962 by the appellants praying for dispending with the condition of pre-deposit amount and also to grant stay of recovery pending the disposal of the appeals. 2. In this case, the impugned goods have been confiscated absolutely without offer of redemption and imposed .....

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..... , therefore, it is felt expedient to dispose of the appeals, as agreed by both sides, as the appeals were dismissed only on the sole ground of pre-deposit issue, without touching the merits of the appeals. It is therefore desirable to remand the matter back to the Commissioner (Appeals) for disposal of the appeals on merits, after hearing both sides, without insisting on any pre-deposit. 5. Appe .....

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