TaxTMI 
TaxTMI 
2003 (12) TMI 450
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....er : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing this appeal, the appellants are required to pre-deposit duty amount of Rs. 7,27,016/- which has been confirmed against three persons namely Shri K.N. Parekh, Shri Kirtesh Mehta and Smt. Sujata Mehta besides penalty of Rs. 7,27,016/- has been confirmed on Shri K.N. Parekh and Rs. 1.00 lakh each on Smt. Sujata Mehta, Sri Kirte....
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....out specifying the amount each appellant is required to pay. He submits that the appellants are innocent and the case is built solely on the statement recorded from Shri Ketan B. Thakkar of M/s. Unique Products. Although part of the goods were seized but they did not relate to the imported items and it cannot be said to be goods which had been imported. He submits that on identical facts in anothe....
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....titled to proceed in the matter as the goods seized were in the jurisdiction of Chennai Commissionerate and it pertains to matter of smuggling. The DRI has got all India jurisdiction and they had issued the show cause notice. 5. On a careful consideration we notice that the duty amount has been confirmed on three persons without specifying the amount from each one is required to be deposited....