2003 (10) TMI 474

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..... kh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The applications for waiver of pre-deposit of penalties of Rs. 1 lakh imposed on Shri M.V. Joshi, Rs. 20,000/- each imposed on Shri M.K. Tikone and Shri V.R. Kantak and Rs. 1 lakh on Shri S.S. Sachdev, arise out of the order of the Commissioner of Customs, Pune. The case of the department is that of fraudulent cla .....

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..... ctive director of M/s. Stanley Industries (I) Ltd., is not sufficient to hold that no penalty can be imposed upon them, as a prima facie offence has been made out by the company and the officers of the company had played a role in such offence. We are therefore of the view that strong prima facie case for total waiver has not been made out by these three applicants. However, having regard to the t .....

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..... hdev, Superintendent of Customs, the charge and finding against him is that of abetment. We do not find prima facie that the provisions of Section 114(i) of the Customs Act, under which the penalty has been imposed on him are attracted, as knowledge on the part of Shri S.S. Sachdev that an offence is being committed by M/s. Stanley Industries (I) Ltd. is not brought out anywhere in the order and i .....

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