JUDGMENT
Archana Wadhwa
1. After dispensing with the condition of predeposit of penalty amount of Rs. 50,000/- (rupees fifty thousand) imposed upon the appellant vide impugned order of the Commissioner of Customs (Prevedntive), Calcutta, I take up the appeal itself inasmuch as the appeals of the other appellants involved in the present case have already been allowed by the Tribunal.
2. Penalty has been imposed upon Shri Surendra Kumar Oswal on the ground that he was the co-owner of the betel-nuts which were confiscated vide impugned order on the ground that they were of foreign origin and smuggled into the country. I find that the appeal of Shri Dungarmal Mohta who was held to be co-owner along with Shri Surendra Kumar Oswal, the appellant herein has been allowed by the Tribunal vide Order No,A-843-847/Kolkata/2001 dated 10.9.2001 by holding that there was no justification for confiscation of betel-nuts. The penalties imposed upon other persons were also set aside.
3. Inasmuch as the appeals of other appellants have been allowed by setting aside the impugned order I allow the present appeal also. The stay petition also gets disposed of.
(Dictated & pronounced in Court)
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