LAWS(CE)-2001-4-306

SHRI SAMBHU PRASAD Vs. C.C. (PREV.), PATNA

Decided On April 23, 2001
Shri Sambhu Prasad Appellant
V/S
C.C. (Prev.), Patna Respondents

JUDGEMENT

(1.) NOBODY is present today when he matter is called. Accordingly, I have heard Shri A.K. Chattopadhaya, learned JDR for the Revenue. The prayer in the application is for dispensing with the condition of predeposit of penalty amount of Rs.2,000/ -. The appellant's contention is that the silver seized from the him did not bear any marking of foreign origin and instead the silver slab shows the marks of the firm of his employer. As such the provisions of Section 123 of the Customs Act are not attracted. In view of the above I dispense with the penalty amount of Rs.2000/ - (rupees two thousand only) and fix the main appeal on 4th May, 2001.