TMI Blog2008 (11) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : P.G. Chacko, Member (J)]. - The application filed by the appellants in appeal No. C/290/08 if for waiver of pre-deposit and stay of recovery in respect of the penalty of Rs. 45 lakhs imposed on them by the Commissioner under Section 112 of the Customs Act, 1962 in connection with confiscation of 183.310 MTs of vegetable oil seized on 9-2-2005. 2. After examini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignee disowned the goods. A more crucial fact, however, is that the consignee did not file any bill of entry for clearing the goods. On these facts, which are not in dispute, we are inclined to grant waiver of pre-deposit and stay of recovery in respect of the penalties imposed on the appellants in Appeals No. C/581 & 582/08. It is ordered accordingly.
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