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TMI Blog2010 (11) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned Mercedes Benz car and replacement of the same in the Container Freight Station - none of the appellants have made out a prima facie case for total waiver of the requirement of the pre-deposit of penalty amounts – Directed to pre-deposit 10% of penalties - C/641, 648, 660, 768 & 778/2009 - S/346-350/2010-WZB/C-II(CSTB) - Dated:- 30-11-2010 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estigation carried out by the Special Investigation and Intelligence wing of the Customs. For being concerned with the illegal activities connected with the smuggling of the impugned new Mercedes Benz car without Customs examination, assessment and payment of duty, and substitution of the same by an old car in the Customs licensed Container Freight Station, various penalties have been imposed on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omic health of a country as well as in the interest of national security, the Customs regulations require to be strictly implemented. If a new Mercedes Benz car can be taken out from the Container Freight Station without Customs check and it can be replaced by an old car, anything and everything can be moved out from the Customs area and going by the arguments by the learned Advocates, nobody need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case for total waiver of the requirement of the pre-deposit of penalty amounts, which is a pre-condition for hearing their appeals. However, considering the amount of duty involved in respect of the smuggled Mercedes Benz car, we direct each of the appellants to pre-deposit 10% of the penalties imposed on them within four weeks from today before their appeals can be taken up for regular hearing. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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