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TMI Blog2001 (8) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit of the penalty amount for the purpose of hearing of the appeal on the ground that he has got a strong prima facie case. His Counsel has contended that the impugned order of the Commissioner imposing penalty on the appellant is illegal and he had wrongly ignored the amnesty granted to the appellant by the Government on account of his assisting the Customs authorities in unearthening the evasion of customs duty of Rs. 14,68,524.10 by the importer. The Counsel has also pleaded financial hardship on behalf of the appellant for claiming total waiver of pre-deposit of the penalty amount. 3. On the other hand, learned SDR has reiterated the correctness of the impugned order and maintained that the appellant was in fact responsible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the software development. His role has been fully discussed in detail by the Commissioner in the impugned order. He gave a helping hand to the CNSC for running illegal activities with the help of illegally imported equipments by providing space in his own premises. He also struck a deal with that company for getting contracts for the software development. 6. It appears that the appellant, when Mr. Stackpole of CNSC failed to fulfil his commitment towards him became approver by supplying information to the Government regarding his illegal activities. He has no doubt produced a copy of the letter allowing immunity under Section 60 of the FERA dated 18-8-1998 from prosecution and imposition of penalty but its genuineness cannot be accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Point-to-Point international leased line between Delhi and California (USA) to the local telephone network, for carrying out illegal activities, in order to secure software development contract from him, for himself and later on turned approver. 8. Therefore, keeping in view the facts and circumstances of the case, we do not find it a fit case to allow waiver of pre-deposit of the penalty amount of Rs. 5 lakhs to the appellant. The appellant is directed to make pre-deposit of Rs. 5 lakhs within a period of 8 weeks from the date of receipt of the copy of the order. In case he commits breach of the terms of this order, his appeal will be liable to be dismissed under Section 129E of the Customs Act without further notice to him. 9. To c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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