Home Case Index All Cases Customs Customs + AT Customs - 2000 (5) TMI AT This
Issues:
Stay petitions to dispense with penalties imposed on various persons arising from the same impugned order passed by the Commissioner of Customs. Analysis: The stay petitions were consolidated as they stemmed from the identical impugned order by the Commissioner of Customs, focusing on dispensing with penalties imposed on several individuals. The penalties ranged from Rs. 10,000 to Rs. 10,00,000. The advocates argued that goods worth over Rs. 1 crore were confiscated, along with trucks, emphasizing the right to redeem them based on the Hargovind Das K. Joshi v. Collector of Customs case. They contended that the confiscated goods were importable under OGL and should have been allowed redemption upon payment of fines, warranting a waiver of penalties and appeal hearings. The additional applicants, including company proprietors, truck owners, and employees, asserted their innocence in the illegal importation of ball bearings. In contrast, the JDR argued that all involved individuals meticulously planned the illegal importation, justifying the absolute confiscation of goods due to the gravity of the offense. Following deliberation, it was deemed that penalties could be waived as the confiscated goods, including the trucks, were not redeemable, leading to the approval of stay petitions for the transporting company and related individuals. For other applicants with no specific involvement attributed to them, their stay petitions were unconditionally granted. Consequently, all stay petitions were allowed due to the absolute confiscation of goods and trucks. Given the confiscation, the appeals were prioritized for an expedited hearing on July 19, 2000, recognizing the significant impact of the case on the involved parties and the need for a prompt resolution.
|