9911796707
TMI Blog1998 (4) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... of cigarettes shipped from Imphal, Manipur for New Delhi be not confiscated and penalty be not imposed. The same having been illegally imported without there being a valid licence for the purpose. The proceedings terminated into confiscation of Rs. 7,20,000/- realised from the auction of the cigarettes during the course of adjudication proceedings and imposing a penalty of Rs. 10 lakhs under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent means so as to pay the amount. It is submitted that failure of the petitioner to make the deposit would result in negativing his statutory right of appeal. Learned Counsel for the petitioner has submitted that cigarettes are not an article notified under Section 123 of the Customs Act. The cigarettes did not bear any foreign marking. There was 'reason to believe' that the goods were liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal which reads as under : That my monthly average income from my petty profession of"(4) bookings orders for supply of utensils on commission basis is Rs. 5,000/-. I am a married person with three school going children aged 15, 10 8 and living in a friend's house as caretaker without any rent/licence fee or hire charges. My meagre income is just enough to make both ends meet. I am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector of Central Excise - 1988 (34) E.L.T. 528 (Kar.) and Rajinder Kumar R. Shah v. Collector of Customs - 1992 (58) E.L.T. 64 (Kar.), wherein it has been held that failure on the part of the Tribunal to apply the test of prima facie case and failure to take into consideration whether the petitioner is or is not possessed of sufficient means vitiates the order of the Tribunal as to pre-deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that the condition as to pre-deposit as imposed by the Tribunal is too onerous for the appellant. After hearing the learned Counsel for the parties, we are of the opinion that an amount of Rs. 1 lakh by way of pre-deposit would suffice and meet the ends of justice in the facts and circumstances of this case. 5.For the foregoing reasons the petition is partly allowed. It is directed that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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