9911796707
TMI Blog2002 (1) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the case. 2. The applicant prays for waiver of pre-deposit of an amount of penalty of Rs. 1 Lakh imposed on him by the adjudicating authority under Section 112 of the Act and for stay of recovery thereof, pending the appeal. 3. Examined the records and heard both sides. 4. Ld. Advocate. Shri Imran Khan for the applicant has given a brief account of the facts of the case :- Accordingly, Indian currency of Rs. 4,98,800/- was seized along with certain documents from a vehicle hired by the present applicant on 8-4-97. The currency admittedly belonged to the applicant. In his statement recorded by the officers of Customs under Section 108 of the Customs Act, the applicant admitted that the currency was the sale proceeds of smuggled g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on, took up the appeal for final disposal, having found that its earlier direction for pre-deposit of the penalty amount under Section 129E had not been complied with. These proceedings culminated in the order impugned in the present appeal. Ld. Advocate further submits that the applicant has a strong prima facie case as the penalty imposed under Rule 112 of the Act is not sustainable in the absence of confiscation of any goods under Section 111 of the Act. He further submits that the entire case of the department is based on the applicant s confessional statement which was subsequently retracted by him. He submits that the confessional statement was given on 8-4-97 and the admissions contained in that statement were retracted by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record that, before so rejecting the appeal, the Commissioner (Appeals) did not, by notice, call upon the party to show cause why the appeal should not be rejected for non-compliance with Section 129E. The interim stay order dated 1-2-2001 also did not incorporate any such notice. Thus the proceedings of the Commissioner (Appeals) is grossly vitiated by violation of natural justice. This is enough to allow the present appeal and remand the matter to the lower appellate authority. But the lower appellate authority can hear the appeal before it only upon compliance, by the appellant, with the provisions of Section 129E. The appellant has to comply with those provisions by depositing the penalty in terms of the interim stay order of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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