2013 (11) TMI 247

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..... by the appellant seeks waiver and stay in respect of a penalty of Rs.5 lakhs imposed on him by the Commissioner under Section 114 of the Customs Act. There is no representation for the appellant despite notice, nor any request for adjournment. This matter had arisen before this Bench on 2 earlier occasions. On one of those occasions, the appellant requested for adjournment and the same was accede .....

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..... and eventually, in adjudication thereof, the Commissioner imposed the aforesaid penalty on the appellant. There are also penalties on two other persons including Shri Hussain. The currency stands absolutely confiscated in terms of Section 113 of the Act. After perusing the grounds of the appeal and considering the submissions of the Commissioner (AR), we have not found prima facie case for the app .....

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