Judgment:
1. By the order impugned in this appeal, the Commissioner of Customs I, New Delhi, confiscated two sets of 20 CDs under Section 111(1) of the Customs Act, 1962, directed assessment of the goods at a cumulative price of US $10,032.50 for 20 CDs sets, confiscated all the 27 Cds (each) under Section 111(m) of the Customs Act, 1962, with option to redeem the goods on payment of Rs. 10 lakhs as fine. He also imposed penalty of Rs. 5 lakhs on the appellant.
2. The appellant states that the goods have not been cleared and it may not be possible to clear the goods accepting the terms of the impugned order, but the facts and circumstances clearly justify a prima facie finding against the tenability of the order of imposition of penalty.
3 The dispute has arisen in relation to import by appellant of one Varsity Developer Pak and 25 Media Varsity Paks. The Commissioner treated the back up Paks as extra paks not declared in the import documents. There is practically no dispute that commercially these paks are worth much more than the price at which they have been imported by the appellant. The reason, according to the appellant, is that these are paks specially designed to meet the requirements of educational institutions like Universities and, therefore, their price is lower. It is indicated in the course of arguments that several Public Sector national laboratories have imported similar paks at similar prices and the customs authorities have allowed clearance without raising any objection. We are satisfied that the issues arising merit detailed and proper consideration at the stage of hearing of the appeal. In the circumstances, we direct waiver of the requirement of pre-deposit of penalty. The appeal will be expedited in the light of the nature of the goods involved. Appeal be posted to 27-11-1996. Application is allowed.