2001 (1) TMI 413 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi granted waiver of pre-deposit and stay of recovery of penalty of Rs. 5 lakhs each imposed on a Public Carrier and its Manager for dealing with ball bearings of foreign origin imported into India in violation of law. The Tribunal found no force in the argument that the transporters were unaware of the nature of the consignments, stating they acted as facilitators in a smuggling activity. The Department failed to establish knowledge or reasonable belief on the part of the applicants, so the Tribunal waived the pre-deposit of penalties and stayed recovery during the appeal process.