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2014 (9) TMI 101 - CESTAT KOLKATAWaiver of predeposit of penalty - Section 112(b) of the Customs Act, 1962 - Held that:- Bank Guarantees executed by the Applicant Nos.(1) & (4) for ₹ 8.00 lakh and ₹ 3.00 lakh respectively, would fairly cover the penalties imposed on them. Regarding the role of the Applicant No.(2), prima facie, I am not convinced with the argument of the ld. Advocate for the Applicants, that the said Applicant might not be involved at all in any manner, in the activity of bringing the betel nuts in question, at this stage. Similarly, the Applicant No.(3) had also admitted of bringing the betel nuts of third country origin, illicitly, into India. However, prima facie, I find that the Applicant No.(5) had been penalized without making a discreet enquiry by way of recording his statement of his involvement in the act of smuggling. In view of the above observations, I am of the opinion that the Applicants, namely, Md. Aftab Ahmed, Applicant No.(2) and Shri Rajesh Gupta,Applicant No.(3) could not able to make out a prima-facie case for total waiver of predeposit of the penalty imposed on each of them. - stay granted partly.
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