2003 (10) TMI 172

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..... is stage. Accordingly, I allow the present applications and proceed to deal with the appeals. 2. The appeals are against imposition, by the Commissioner of Customs, of penalties on the appellants under Section 112 of the Customs Act as per Order-in-Original No. 19/2003, dated 31-3-2003. The impugned order was passed in adjudication of a show cause notice issued to these appellants others on 4- .....

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..... It is submitted by the counsel for the appellants that the appellants are still in jail. This submission is not contested. I am of the view that, as long as the noticees/the accused are in jail in connection with cases being prosecuted by the customs authorities, it is the bounden duty of the department to ensure under Section 153 ibid that any notice or order addressed to them is duly served on .....

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