1994 (10) TMI 184 - AT - Customs

Summary

Issues:
1. Stay application for dispensation of pre-deposit of penalty.
2. Appeal against the order of confiscation and penalty under the Customs Act, 1962.
3. Plea for re-export of confiscated goods and reduction in penalty.

Analysis:
1. The Tribunal addressed a stay application seeking dispensation of the pre-deposit of penalty due to a registry error. The Tribunal, noting the fault of the registry and the issue's simplicity, dispensed with the pre-deposit and proceeded with the appeal's disposal.

2. The appeal challenged an order confiscating goods valued at Rs. 65,900 under the Customs Act, allowing redemption on payment of a fine, and imposing a penalty of Rs. 7,000. The appellant sought re-export of goods received as gifts, but the lower authority rejected the request due to discrepancies in declaration and lack of bona fide intent.

3. The appellant's advocate argued for re-export or reduction in penalty, emphasizing the appellant's lack of clarity in declaration. The Tribunal upheld the confiscation, noting the appellant's attempt to clear goods without accurate declaration. The Tribunal reduced the penalty from Rs. 7,000 to Rs. 5,000 considering the circumstances and upheld the appeal dismissal except for the penalty modification.