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Issues: Waiver of pre-deposit of penalty, Confiscation of goods, Quality of imported goods, Application of case law
In this judgment by the Appellate Tribunal CESTAT, Mumbai, the issues revolve around the applications for waiver of pre-deposit of penalty imposed on the importer and other individuals, arising from the order of the Commissioner of Customs (Import), Nhava Sheva. The penalty of Rs. 5 lakhs was imposed on the importer, along with penalties on the import manager, CHA, and chief executive of the high sea seller. The adjudicating authority ordered the confiscation of goods weighing 65.55 MT due to discrepancies in the description of goods declared in the Bill of Entry. The majority of the goods were found to be good quality paper instead of waste paper soft white shavings, leading to penalties and confiscation. The Tribunal considered the arguments from both sides and observed that the finding regarding the quality of the goods was primarily based on visual examination, noting the packaging and labeling of the goods. The plea for mutilation of the goods, citing previous cases, was not considered at this stage as the goods in question were significantly different from those in the referenced cases. The importer had not redeemed the goods and had abandoned them. Taking into account the facts and circumstances, the Tribunal directed the importer company to make a pre-deposit of Rs. 1 lakh within eight weeks, as a strong prima facie case for total waiver was not established. Upon this deposit, the pre-deposit of the balance penalty would be waived, and recovery stayed pending the appeal. The pre-deposit of penalties on the other applicants was waived, and recovery stayed pending their appeals. The judgment emphasized the importance of compliance, setting a deadline for the importer company to report compliance by a specified date. The decision highlighted the significance of the visual examination of goods, the distinction between cases for plea consideration, and the need for pre-deposit to proceed with the appeal process effectively.
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