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Applications for waiver of deposit of penalties imposed under Section 114 of the Customs Act, 1962 on multiple individuals. Analysis: The judgment pertains to applications for the waiver of penalties imposed under Section 114 of the Customs Act, 1962 on four individuals. The penalties were imposed based on findings that the applicants actively participated in exporting vintage cars by misdeclaring them as of Indian manufacture. The first applicant, Sakir Ali Shaukat Ali, was contacted by a Belgian individual to assist in purchasing cars and obtaining registration documents. The application for waiver by Sakir Ali highlighted financial hardship due to the closure of his factory and detention under COFEPOSA, claiming no movable or immovable property. However, it was noted that he owned a factory, and considering the payment made for the cars and financial hardships, he was directed to deposit Rs. 5 lakhs. Anilkumar H. Patel, another applicant, was approached for helping with car registrations, as per the Commissioner's findings. The evidence against him included statements from Sakir Ali and his involvement in identifying a driver for signing an affidavit. The judgment highlighted that the identification of the driver did not attract penalty, and a similar finding applied to Rajubhai S. More. For Upendra M. Patel, there was no specific act attributed to warrant a penalty. Although none of the applicants questioned the penalty imposition, citing financial hardship in their applications, Anilkumar H. Patel was directed to deposit Rs. 3 lakhs, and Rajubhai S. More and Upendra M. Patel were asked to deposit Rs. 1 lakh each within two months, with the remaining penalty amounts waived upon compliance and reporting. In conclusion, the judgment carefully considered the circumstances of each applicant, their involvement in the export of vintage cars, and the plea of financial hardship in determining the waiver of penalties under the Customs Act, 1962. The decision to partially waive penalties for some applicants was based on the lack of specific acts warranting penalties and the financial situations presented in their applications.
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