2003 (10) TMI 497

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..... bsp;In this application, waiver of pre-deposit and stay of recovery are prayed for in respect of an amount of penalty of Rs. 1 lakh imposed on the applicant by the Commissioner of Customs. The penalty has been imposed under Section 112(b) of the Customs Act, 1962. In the impugned order, some electronic goods have been absolutely confiscated under Section 111(d) of the Act. The above penalty impose .....

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..... to the learned Counsel, the time gap between the date of first detection of the goods in the truck (by the officers of customs) and that of the seizure thereof, without any cogent explanation, is enough to render the Department's case weak and consequently the applicant has a strong prima facie case. 2. In view of the above submissions which indicate a prima facie case for the applicant, wa .....

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