2015 (3) TMI 332

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..... the custody of the department, that should constitute sufficient security for the Revenue. Therefore, following the ratio of the hon'ble apex Court's decision in the case of Bhavya Apparels Pvt. Ltd. vs. Union of India [2007 (9) TMI 274 - SUPREME COURT OF INDIA] invoking the provisions of Section 129E of the Customs Act, 1962 might not arise. Accordingly, we grant waiver from pre-deposit .....

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..... the learned adjudicating authority has imposed penalties on the various appellants under the provisions of Section 112(a)(b) and 114AA of the Customs Act, 1962 for their involvement in alleged illegal import of courier parcels. Hence the appellants are before us. 3. The learned counsels representing the appellants submits that in all these cases, the courier parcels are lying with the departmen .....

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