9911796707
TMI Blog2007 (3) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : P.G. Chacko, Member (J)]. The lower authority has imposed a penalty of Rs. 10.00 lakhs on the appellant under Section 112(a) of the Customs Act. This application is for waiver of pre-deposit and stay of recovery in respect of the said penalty. 2. After examining the records and hearing both sides, we find that the above penalty is a part of a composite order passed by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea sellers. It is his case that he sold his consignment to one Shri Purushothaman alias Balu in March 2001 and received sale consideration in the same month. It is claimed that he has no knowledge of the whereabouts of the goods or whatabouts of its buyer since then. The Bill of Entry was filed in his name by somebody without his authorization. On these facts, the penalty imposed on him by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany]. It is submitted by learned Counsel in his rejoinder that the case of the writ petitioners stand on a different footing inasmuch as, against them, the Commissioner recorded harsher findings than against the present appellant. In this connection, learned Counsel refers to Para 36 (ii) of the impugned order, wherein it was observed that some of the highsea sellers had played a lead role in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found to have conspired with others in the misuse of the above Notifications. There is no finding that the appellant played a lead role in the fraudulent scheme, though he has been found to be a party to the conspiracy. Accordingly, we take the view that the appellant need deposit a lesser amount than what the Hon ble High Court wanted the writ petitioners to deposit. The appellant shall deposit a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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