2003 (10) TMI 575 - AT - Customs

Summary

Issues: Application for waiver of pre-deposit of penalty; Imposition of penalty on cargo handling agents for failure to account for consignments; Comparison of roles of different carriers in the case

Paragraph 1: The judgment pertains to an application for waiver of pre-deposit of penalty of Rs. 1,00,00,000/- imposed on cargo handling agents for failing to account for 18 consignments manifested as transhipment cargo, allegedly indicating a modus operandi for smuggling contraband goods. The penalty arose from an order by the Commissioner of Customs (Airport), Mumbai.

Paragraph 2: The Tribunal, after hearing both sides and considering a previous order regarding waiver of pre-deposit for another carrier, directed the current applicants to furnish a personal bond covering the penalty amount within one month for a stay against recovery and waiver of pre-deposit. The argument that the roles of different carriers were different was deemed not prima facie acceptable, and any differences in roles would be considered during the final hearing of the appeal.

Paragraph 3: The appeal, along with the appeal of another carrier, is scheduled for hearing on 21st November, 2003, indicating that the roles of different carriers in the case would be further examined during the appeal process.