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TMI Blog2011 (2) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... status of the goods clearer by providing that the adjudicating authority shall take and hold possession of the confiscated goods - Since the appellants do not propose to redeem the goods at this stage, they cannot be compelled to pre-deposit any amount of fine - Accordingly, the appellants are directed to pre-deposit the penalty amounts within 4 weeks and report compliance on 21-3-2011 - C/1090-1091/2009-Mum - S/43-44/2011-WZB/C-I(CSTB) - Dated:- 14-2-2011 - S/Shri P.G. Chacko, Sahab Singh, JJ. REPRESENTED BY : Shri K.D. Mankar, Advocate, for the Appellant. S/Shri S.M. Vaidya, JDR, assisted by A.K. Prased, JCDR, for the Respondent. Order per : P.G. Chacko, Member (J)]. The appeal and stay application were filed by a med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the limited question before the Bench is as to whether the appellant should pre-deposit the duty amount under Sec. 129E of the Customs Act. No such issue was considered by the Hon ble High Court in Bombay Hospital Trust case and, therefore, the cited judgement cannot be followed in the instant case at this stage. 5. We have given careful consideration to the submissions. Though the appellants have challenged the penalties, they have not made out a prima facie case for waiver of pre-deposit or stay of recovery in respect of the penalties. Apparently, after importing the medical equipments and clearing the same duty-free under the aforesaid Notification, the hospital failed to discharge their obligation under the Notification and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order relates are under the control of the customs authorities. In the instant case, the medical equipments were confiscated by the Commissioner and, by virtue of Sec. 126 of the Act, they vested in the Central Government. Sub-section (2) of Sec. 126 makes the status of the goods clearer by providing that the adjudicating authority shall take and hold possession of the confiscated goods. It is not in dispute that the medical equipments in question were brought within the control of the customs authorities through confiscation. The goods may be lying in the premises of the hospital. Nevertheless, they are under the customs control. In this scenario, there will be no requirement of pre-deposit of the duty and interest under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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