2002 (1) TMI 445 - AT - Customs

Summary

Issues:
1. Penalty imposed on Shri Pranab Sarkar.
2. Penalty imposed on Shri Bhabesh Ch. Mondal.

Analysis:
1. Penalty imposed on Shri Pranab Sarkar:
Shri Pranab Sarkar was intercepted with 3 gold biscuits of foreign origin secreted in his trouser's pocket. He admitted to transporting the gold for a fee without knowing its contents. The Commissioner upheld the penalty on him. The appellant argued that he was unaware of the gold's contents due to financial hardship. The Tribunal found that while Sarkar's financial state was poor, his involvement in transporting the gold was evident. Considering his financial situation, the Tribunal directed him to deposit Rs. 5,000 within ten weeks and waived the remaining penalty.

2. Penalty imposed on Shri Bhabesh Ch. Mondal:
Shri Bhabesh Ch. Mondal, the owner of the motor cycle used in the transportation, denied involvement in the smuggled goods. Both Sarkar's and Mondal's statements did not implicate Mondal. The Commissioner's reasoning that Mondal did not prevent the misuse of the motor cycle was deemed unconvincing. As no evidence linked Mondal to the smuggling, the Tribunal unconditionally allowed his stay petition. The Tribunal disposed of both stay petitions with different outcomes, with Sarkar directed to deposit Rs. 5,000 and Mondal's stay petition being allowed without conditions. Compliance was to be ascertained on a specified date for final disposal of the appeals.