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Issues involved:
1. Application for waiver of pre-deposit penalty imposed on the importer under Customs Act, 1962. Analysis: The case involved an application filed by a government undertaking, M/s. Tamil Nadu Industrial Investment Corporation Limited, seeking waiver of a pre-deposit penalty of Rs. 3,00,000/- imposed on M/s. Shuchitra Mills Ltd. The penalty was imposed under Section 112(a) of the Customs Act, 1962, in relation to the import of second-hand machinery under the EPCG Scheme without payment of duty. The department had issued a show-cause notice to the importer for non-fulfillment of export obligations, proposing confiscation of goods and imposition of penalties. The applicant, who had financed the import and held custody of the goods, was also notified and heard by the Commissioner. The impugned order by the Commissioner confiscated the machinery, imposed a penalty on the importer, and demanded customs duty, but did not fix any liability on the applicant. The applicant sought waiver of the penalty amount imposed on the importer. Upon hearing both sides and evaluating their arguments, the Tribunal found that the applicant did not have the necessary standing or locus standi to make the prayer for waiver of the penalty. Consequently, the application was dismissed by the Tribunal. The order was dictated and pronounced in open court, bringing the matter to a close. This judgment highlights the importance of locus standi in legal proceedings, emphasizing that only parties with a direct interest or standing in a case can seek specific reliefs or remedies. The decision underscores the need for legal entities to establish their legal standing before seeking redress or intervention in matters where they may not have a direct involvement or liability.
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