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2014 (11) TMI 786 - AT - CustomsWaiver of predeposit - penalty u/s 114 - smuggling of red sanders - Held that - Prima facie, we find that it is a case of appreciation of evidences placed by both sides. In the circumstances, we are of the view that directing 10% of the penalty imposed on each of the Applicants would meet the ends of justice. Consequently, we direct each of the Applicants to make a predeposit of 10% of the penalty imposed on each of them, within a period of eight weeks from today and report compliance on 01.12.2014. Subject to compliance, balance dues adjudged would stand waived and its recovery stayed during the pendency of the Appeals - Partial stay granted.
Issues: Waiver of predeposit of penalty under Section 114 of the Customs Act, 1944.
Analysis: 1. Issue: The primary issue in this case is the waiver of predeposit of penalty imposed under Section 114 of the Customs Act, 1944, on the individuals involved in the smuggling of red sanders. 2. Case Details: The case involves two applicants, Shri V.Z. Kapmawia and Shri Ashok Kumar Agarwala, who were penalized for their involvement in the smuggling of red sanders. The Commissioner found Shri V.Z. Kapmawia knowingly and intentionally involved in the smuggling operation, as evidenced by false statements and misleading actions. On the other hand, Shri Ashok Kumar Agarwala denied the charges but was implicated based on evidence of his involvement in arranging covering documents for the illegal export. 3. Decision: The Tribunal analyzed the evidences presented by both sides and decided to direct each of the Applicants to make a predeposit of 10% of the penalty imposed on them. This decision was made to meet the ends of justice, with the balance dues being waived upon compliance within a specified timeframe. Failure to comply would result in the dismissal of the Appeals without further notice. 4. Conclusion: The judgment highlights the importance of evidence in determining liability under the Customs Act, with the Tribunal balancing the penalty imposition with the need for justice. The decision to require a predeposit aims to ensure accountability while providing an opportunity for the Applicants to comply and avoid further consequences.
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