2013 (10) TMI 504 - AT - Customs

Export of prohibited items - Penalty u/s 114(i) - Waiver of pre-deposit of penalties - Held that - the claim that there being no knowledge which can be ascertained only at the time of final disposal of appeal - stay granted partly.

Summary

Issues:
Stay petitions for waiver of pre-deposit of penalties under Section 114(i) of Customs Act, 1962.

Analysis:
The judgment pertains to stay petitions filed seeking waiver of pre-deposit of penalties imposed under Section 114(i) of the Customs Act, 1962. The appellant, represented by Ms. Dimple Gohil, argued that one of the appellants, Shri Vishal Mangatram Sharma, was unaware of any prohibited items being exported and was merely involved in clearing the container for export purposes. It was contended that statements recorded were made under pressure and duress, thus should not be considered as reliable evidence against the appellant.

The Additional Commissioner (A.R.) contended that Shri Vishal M. Sharma was aware of irregularities, as he acknowledged receiving abnormal sums for each container exported as fees. After considering both sides' submissions, the Tribunal concluded that a detailed examination of the issue was necessary, particularly regarding the appellant's knowledge, which could only be determined at the final disposal of the appeal. The financial hardships faced by Shri Vishal M. Sharma were highlighted, and based on the affidavit filed, the Tribunal directed him to deposit Rs. 1 lakh within eight weeks for further proceedings.

Regarding the stay petition filed by Shri Ramesh V. Bhojani, who remained unrepresented in court despite multiple appearances, a similar directive was issued to deposit Rs. 1 lakh. The Tribunal emphasized the need for compliance and set a deadline for reporting the same to the Deputy Registrar. Once compliance was confirmed, the applications for waiver of pre-deposit of balance amounts were allowed, and the recovery thereof stayed until the appeals were disposed of. The judgment was dictated and pronounced in court by M.V. Ravindran, with the next hearing scheduled for passing an appropriate order based on compliance reports.