2005 (2) TMI 412

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..... ns moved by the applicants/appellants. 2. Keeping in view the facts and circumstances of the case and the issue involved, in my view, this is a fit case where these stay applications deserve to be allowed. Accordingly, the pre-deposit of the penalty amount involved in all the appeals is waived and recovery stayed. 3. The learned counsel has argued the appeals on merits also on the ground that .....

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..... hem. 5. The ground taken up by the Commissioner of Customs for imposing penalties on the appellants is that, they abetted the importers to import goods under the invalid DEPB licences by invoking the provisions of Section 112(b) of the Act. But when no penalty has been imposed on the importers and only duty has been demanded from them, the appellants could not be saddled with the penalty. Moreov .....

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