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11 applications for waiver of pre-deposit of Customs duty and penalty. Analysis: The judgment involves 11 applications seeking waiver of pre-deposit of Customs duty and penalty. The main contention raised by the Appellant was that the mistake in importing prime quality tin and nickel concealed in Aluminium scrap was due to the foreign supplier's error. The Commissioner had ordered confiscation of goods valued at Rs. 9.23 crores and imposed penalties. The Appellant had paid a partial duty amount and argued against further pre-deposit due to frozen bank accounts. Various individuals associated with the Appellant, including an IPS Officer, police personnel, and an accountant, faced penalties and financial hardships. The Revenue argued for pre-deposit to safeguard its interests, citing non-declaration of goods and previous import history. The Settlement Commission's findings were also referenced to support the Revenue's stance. In its analysis, the Tribunal considered the arguments from both sides. It noted that goods worth over Rs. 14.5 crores were already in the possession of the Department, and a partial duty amount had been paid. The frozen bank accounts of the Appellant were also taken into account, indicating sufficient safeguards for the Revenue's interests. Therefore, the Tribunal stayed the recovery of penalties for M/s. Suren International Ltd. and Mrs. Renu Mahant. However, for Shri Harish Kumar, deemed a key figure in the smuggling, a partial pre-deposit of Rs. 5 lakhs was directed, with the remaining penalty amount subject to waiver upon compliance. The recovery of penalties from other individuals, including managers, accountants, and a doctor, was stayed due to their roles and financial hardships. The matter was scheduled for compliance reporting by Shri Harish Kumar. This detailed analysis of the judgment showcases the considerations made by the Tribunal regarding the waiver of pre-deposit of Customs duty and penalties for the Appellants involved, addressing the financial hardships and roles of the individuals associated with the case while balancing the interests of the Revenue.
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