9911796707
TMI Blog2005 (3) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - These applications pray for waiver of pre-deposit and stay of recovery in respect of penalty amounts. The Commissioner of Customs, in the impugned order, imposed a penalty of Rs. 10 lakhs each on these applicants under Section 112(a) of the Customs Act, apart from confiscating certain quantity of gold bars valued at over Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s). It is submitted that such proceedings cannot be sustained in law. Adverting to merits of the case; learned counsel for the appellants submits that the finding of attempted smuggling, recorded against the applicants, is based on nothing connected with the subject consignment but only on certain antecedents of these persons. The finding is that these persons were indulging in misusing their dipl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the High Commission. 3. Ld. DR strongly opposes these applications on the strength of the findings recorded by the Commissioner. He submits that the circumstantial evidence gathered by the department is enough to hold these persons liable for penalty under Section 112. 4. After examining the submissions carefully, we find that, by and large, the findings against these persons are based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department. The SCN has raised a common allegation against all these persons, which is that all of them jointly and collectively attempted smuggling of the subject goods. We have also considered the plea of financial hardships. The submission that none of these persons is in the employment of the High Commission now has not been rebutted. 5. For the reasons recorded above, we grant waiver of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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