2013 (10) TMI 572 - AT - Customs

Waiver of Pre-deposit Mis-declaration of Value Duty Evasion Confiscation of goods Redemption fine - The case made out against the applicant was that the applicant made available his Importer and Exporter code to another person who imported goods declared as Artificial Stones and Imitation Stones by filing Bill of Entry in Applicant s name - Held that - Revenue contended that the Bills of Entry were filed in the name of the applicant and therefore the applicant had acted in a manner which helped evasion of payment of duty and hence the penalty imposed was legal and proper Considering the submissions of both sides, the applicant was directed to pre-deposit - stay granted partly.

Summary

Issues:
Mis-declaration of goods leading to duty evasion; Appeal against penalties imposed by Commissioner of Customs; Request for waiver of pre-deposit of penalties.

Analysis:
In the present case, the applicant is accused of facilitating mis-declaration of goods for duty evasion by providing his Importer and Exporter code to another person who imported Branded Glass Chatons declared as Artificial Stones and Imitation Stones. The Customs authorities discovered the discrepancy in the declared value, leading to the confiscation of the goods and imposition of penalties. The penalties imposed on the applicant amount to Rs. 50,000/- in each of the two appeals. The Commissioner of Customs issued a common adjudication order penalizing various individuals involved in similar offenses.

The applicant, in defense, claims not to be the actual importer and highlights his meager monthly salary, arguing against the requirement for pre-deposit. However, the Ld. AR contends that since the Bills of Entry were filed in the applicant's name, he played a role in facilitating duty evasion, justifying the penalties imposed. After considering both sides' submissions, the Tribunal directs the applicant to pre-deposit Rs. 12,500/- in each case within six weeks and report compliance by a specified date. The order further states that subject to this deposit, the pre-deposit of the remaining amount is waived, and the collection of balance dues is stayed during the pendency of the appeal.

The Tribunal, therefore, disposes of both the miscellaneous applications and stay petitions, providing a clear directive for the pre-deposit while granting relief on the balance dues during the appeal process. This judgment underscores the importance of compliance with customs regulations and the consequences of facilitating duty evasion, even indirectly, in import transactions.