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TMI Blog2015 (2) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned judgment had relied on the above judgment of Apex Court where as in the present case, order was only with regard to payment of penalty. There was no payment of duty involved. When the payment of duty is not involved, the question as to goods were in custody of the department looses its significance. Hence on the above facts the conclusion of the learned Single Judge cannot be sustained. We however, looking into the facts of the present case that the writ petitioner has deposited an amount of ₹ 10,000/-, though belatedly, which was directed by the Appellate Tribunal, and appeal has been reconstituted. We do not find it a fit case where this court may interfere with the discretion exercised by the learned Single Judge b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the second respondents and quashing the same. 3. There was an order passed by the Additional Collector of Customs dated 25.4.1985 imposing penalty of ₹ 3,98,749.75 ps under section 112 of the Customs Act. Challenging the said order, Appeal No.567/1985 was filed. An order dated 10.10.1985 was passed by the Appellate Tribunal calling upon the appellant to deposit an amount of Rupees Ten thousand. The Appellant did not comply with the said order nor made any deposit. A request for extension of time was made on behallf of the appellant, which was not accepted and the appeal was ultimately dismissed on 10.7.1989, which order was also challenged in the writ petition. The learned Single Judge while hearing the writ petition r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) and (m) of Customs Act, 1962, I under section 112 of the Customs Act, 1962 impose on Chonakadath Mohamed a penalty of ₹ 3,98,749.75 paise (Rs. Three Lakhs Ninetyeight Thousand Seven Hundred Fortynine and seventy five paise only). The brown coloured packets and the pouch used for concealment of the gold are also confiscated to the Govt. of India under section 119 of the Customs Act, 1962. This order is issued without prejudice to any other action that may be taken under section 135 of the Customs Act, 1962 and/or any other Law for the time being in force. Section 129E of the Customs Act reads as follows : 129E. Deposit, pending appeal, of [duty and interest], demanded or penalty levied.- Where in any appeal undner th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g a view that section 129Ewas not attracted. A perusal of the section 129E indicates that the two situations are contemplated in the order. They are (i) decision or order appealed against relates to any duty and interest demanded in respect of goods which are not under the control of the Customs Authorities, or (ii) any penalty levied under the Act. 9. Present is a case where penalty has been levied under the order as quoted above. First circumstance in which reference to duty and interest and the factum that goods are not under the control of Customs Authority was not attracted in the present case. , A plain reading of section 129E clearly attracts the facts of the present case. The judgment of the Apex Court in Bhavya Apparels was a c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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