J.G. EXPORTS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE four appeals have come up before this Larger Bench pursuant to an order of reference passed by Bench 'A' in view of conflicting decisions rendered by co -ordinate Benches of the Tribunal in two cases viz. MVT International v. Commissioner of Customs, New Delhi - 2000 (36) RLT 799 and Galani Infin Pvt. Ltd. v. Commissioner of Customs, New Delhi - 1999 (35) RLT 3.

(2.) THESE appeals are directed against Order -in -Original dated 30 -10 -1999 passed by the Commissioner of Customs, Air Cargo Complex, New Delhi. M/s. J.G. Exports (appellants in appeal No. C/409/99 -A), who are a partnership firm engaged in the export of goods, are aggrieved by the order of the Commissioner confiscating 215 Quartz Analog Watches and imposing a redemption fine of Rs. 30 lakhs in lieu of confiscation. Shri Rajesh Jain and Shri Mahesh Jain (appellants in appeal Nos. C/410/99 -A and C/411/99 -A respectively) are partners of the said firm and are aggrieved by the order of the Commissioner imposing personal penalties of Rs. 20 lakhs each on them. Nipun Impex (appellant in appeal No. C/20/2000) is a proprietary concern of Shri Ashwini Kumar Sarin and is a Customs House Agent. They are aggrieved by the order of the Commissioner imposing a penalty of Rs. 5 lakhs on them. The stay applications are for waiver of pre -deposit of penalty amounts for purpose of hearing appeal Nos. C/410 and 411/99 -A and C/20/2000 -A.

(3.) AFTER careful examination of the records and consideration of the submissions made before us by both sides, we are convinced of the strong prima facie case in favour of the stay applicants. We, therefore, allow the stay applications unconditionally and proceed to consider the appeals on merits.