ORDER
V.K. Ashtana, Member (T)
1. This is a stay application requesting stay of pre-deposit of Rs. 31,86,479/- prior to hearing the appeal against Order-in-Original No. 133/98-CAU dated 13.8.1998 in which the learned Commissioner of Customs has confiscated the Whole Body CAT Scan imported by the appellants and imposed a redemption fine of Rs. 31,86,479/-. Learned Commissioner has neither confirmed any duty amount nor has imposed any penalty for reasons recorded in the order.
2. We have heard learned Advocate Shri K.M.R. Menon for the appellants and learned DR, Shri Sankaravadivelu for the revenue.
3. Learned Advocate submits the background of the case including the fact that the DGHS had cancelled the said duty exemption certificate ex parte. He further submitted that on merits he had an arguable case in view of the submissions made before the original authority.
4. Heard learned DR, who reiterates the order.
5. We have perused the records of the case and considered the oral submissions. On a perusal of the order impugned, we find that the learned Commissioner has not imposed any penalty on the appellants. We also find that no duty has been demanded or confirmed in the said order. What has been confirmed is a redemption fine of the amount noted above. Under Section 129E of the Customs Act the appellants are required to pre-deposit the full duty and penalty only as the prerequisite for hearing their appeal. In this case since the Order-in-Original does not confirm any ditty nor does it impose any penalty, therefore, nothing is required to be pre-de-posited by the appellants.
6. In view of this the stay application is dismissed as being infructuous. Either side may ask for early hearing and the same shall be considered in due course.
(Pronounced and dictated in Open Court).