Chittaranjan Satapathy, Member (T) - (1.)APPEAL No. C/107/2011 was listed today with a note from the Registry that three other appeals arising from the same impugned Order -in -Appeal have been listed on 17.6.2011. The learned Advocate appearing for the Appellants in respect of C/107/2011 states that he is representing the Appellants in all the four appeals and further states that early hearing applications have been filed in all the four cases. As only a very few cases were on board today morning and no cases for the afternoon, with the consent of both sides, the Registry was directed to list all the four cases for hearing together today itself in the afternoon.
(2.)ACCORDINGLY , all the four stay petitions, all the four miscellaneous applications for early hearing and all the four appeals listed in the supplementary list are taken up for hearing in the afternoon.
The learned Advocate for the Appellants states that the Appellants had paid 10% of the penalties imposed by the original authority before the appeals were heard by the lower appellate authority and the said amounts are still with the Department. The lower appellate authority has reduced the penalties by 50% and as such, the amounts predeposited with the Department towards penalties amount to 20% of the penalty in each case. The learned Advocate also states that the goods are still lying with the Department as only option for redemption for export on payment of redemption fine was allowed which has not yet been exercised by the Appellants. Considering the fact that the goods are lying in the customs control and 20% of the penalties determined by the lower appellate authority have been paid by the Appellants, the requirement of predeposit of the balance amounts of penalties in respect of all the four cases are waived.

(3.)ALL the four applications for early hearing are allowed considering the submission made by the learned Advocate that the impugned goods are lying in the customs control (nearly one year) and also considering the fact that time is available today itself to hear all the appeals.