CC Vs. SHAILESH DAMODIA

JUDGEMENT

(1.) The above application has been filed by the Commissioner of Customs (Export Promotion) Mumbai for stay of operation of order of the Tribunal No. C -II/3418/WZB/2001 dtd. 26.11.2001 certified on 19.12.2001 in Appeal No. C/1102/2001.

(2.) The present stay application has been filed in the following circumstances. A Show Cause Notice dtd. 3.4.2002 was issued to the respondent before us in respect of smuggling of AMIKACIN SULPHATE on the basis of search conducted in a Ghatkopar premises and resulted in the proceedings initiated by the Commissioner of Customs (EP), Mumbai on demand. The Show Cause Notice dated 3.4.2001 was issued for proposing to confiscate 250 Kg. Streptomycin Sulphate under the provision of Section 111 (d) of Customs Act and to impose penalty under 112(G) of the Custom Act.

(3.) The Commissioner of Custom (EP) by his order dtd. 17.8.2001 confirmed the said Show Cause Notice and imposed a penalty of Rs. 2 Lakhs on the respondent and another noticee called Hasmukh Parekh. The respondent paid Rs. 7 Lakhs, which was ordered to be adjusted against redemption fine of Rs. 8 Lakhs, imposed against him.