2009 (8) TMI 929 - AT - Customs

Summary

Issues:
1. Appellant's alleged involvement in the offence under Section 112(a) of the Customs Act, 1962.
2. Justification for the penalty of Rs. 2 lakhs imposed on the appellant.
3. Consideration of the appellant's age and role in the company.
4. Review of the authority's findings in Para 24.4 of the order-in-original and Para 14 of the SCN.

Analysis:
1. The appellant, an 85-year-old lady, contested her connection to the offence under Section 112(a) of the Customs Act, stating she had no contributory role in the goods' confiscation. It was argued that her involvement in the company was ceremonial, following family tradition, and she had no active role in its affairs. The appellant sought waiver of the penalty during the appeal, emphasizing her age and lack of involvement in the alleged offence.

2. The Departmental Representative supported the authority's decision regarding the penalty, citing the allegations in Para 14 of the Show Cause Notice (SCN). The DR opposed the appellant's request for waiver of pre-deposit, aligning with the findings in Para 24.4 of the order-in-original.

3. After hearing both parties and examining the records, the Tribunal acknowledged the appellant's advanced age and questioned her contributory role in the offence leading to goods confiscation. The Tribunal noted discrepancies in the grounds of charge outlined in the SCN, highlighting the lack of a proper basis for implicating an elderly lady in running the company's affairs. Consequently, the Tribunal decided to allow a waiver of pre-deposit during the appeal process, keeping the issue open for further argument on the appellant's active involvement.

4. The Tribunal expressed doubts about the appellant's involvement in the offence based on her age and ceremonial position in the company, prompting a reevaluation of the authority's findings in Para 24.4 of the order-in-original and Para 14 of the SCN. The Tribunal emphasized the need for a thorough examination of the appellant's actual contribution to the alleged offence, indicating a willingness to delve deeper into this aspect during the appeal proceedings.