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Issues: Waiver of pre-deposit and stay of recovery regarding penalty imposed under Section 112(b) of the Customs Act, 1962 connected with the confiscation of electronic goods under Section 111(d) of the Act.
In this case, the applicant sought waiver of pre-deposit and stay of recovery concerning a penalty of Rs. 1 lakh imposed by the Commissioner of Customs under Section 112(b) of the Customs Act, 1962, linked to the absolute confiscation of electronic goods under Section 111(d) of the Act. The goods were seized on 31-3-2002, with a panchnama indicating their presence in the applicant's truck since 24-1-2002. Despite the goods being dealt with by the Sales-tax authorities during this period, no sales-tax document connecting the goods to the truck was presented to the Customs authorities. Additionally, none of the goods was notified under Section 123 of the Customs Act. The applicant's counsel argued that there was insufficient evidence to support the confiscation of the electronic goods or the truck. The time gap between the initial detection and seizure of the goods without a clear explanation was highlighted as a weakness in the Department's case, supporting the applicant's prima facie case. Considering the submissions made by the applicant's counsel, which suggested a strong prima facie case, the tribunal granted waiver of pre-deposit and stay of recovery concerning the penalty amount. The appeal was scheduled for further hearing on 29-12-2003. The decision was based on the lack of substantial evidence linking the electronic goods to the alleged confiscation and the truck, emphasizing the importance of a clear and cogent explanation for the actions taken by the Customs authorities. The tribunal's ruling reflected a cautious approach, ensuring fairness and due process in the adjudication of the penalty imposed under the Customs Act, 1962, in connection with the confiscation of goods under relevant provisions of the Act.
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