Judgment: 1. The above appeals arise out of the order of the Commissioner of Customs (Appeals) who has dismissed the appeals filed before him against the common order of the Additional Commissioner, who has absolutely confiscated the ball bearings imported by M/s. Koron Business Systems Limited and imposed penalties of Rs. 50,000/-, Rs. 30,000/- and Rs. 15,000/- respectively on the importers, its Manager and its Assistant Manager; on the ground of non-compliance with his pre-deposit order.
2. On hearing both sides and nothing that at the time of stay applications before the Tribunal, the Tribunal had directed M/s. Koron Business Systems Limited to deposit a sum of Rs. 10,000/- and such deposit has been made and that there is no finding on the merits of the matter regarding validity or otherwise of the import, I set aside the impugned order and remand the case for fresh decision by the lower appellate authority, who shall pass fresh orders after extending a reasonable opportunity to the appellants of being heard in person and explaining their defence.