LAWS(CE)-2001-4-251

ASIA OVERSEAS Vs. C.C.E., NEW DELHI

Decided On April 26, 2001
Asia Overseas Appellant
V/S
C.C.E., New Delhi Respondents

JUDGEMENT

(1.) THE applicants filed this application for waiver of pre -deposit of penalty of Rs.10,000.00 imposed under Sec.112 of the Customs ACt, 1962.

(2.) HEARD both sides.

(3.) IN this case, the applicants made an import of dry cell batteries and as per the Customs, they had violated the provisions of Notification 1/6 -CUS in respect of trade mark. The contention of the revenue is that the good are false trade mark within the meaning of Section 77 of the Trade and Merchandise Mark Act, 1958. Keeping in view the facts and circumstances of the case, prima facie, it is not a fit case for waiver of the penalty. The applicants are directed to deposit entire amount of penalty i.e. Rs.10,000.00 within a period of one week and report compliance on 08.05.2001. (Dictated in Court).