TMI Blog2014 (1) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal of the appeals - appellants have not made out prima facie case for complete waiver of the amounts of penalties imposed - Partial stay granted. - Appeal Nos. : C/239,240, 242-244/2012 & C/275/2012 - DB - ORDER Nos. M/15765, 15767-15772/WZB/AHD/2013 - Dated:- 4-12-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur,JJ. For the Appellant : Mr. Devan Parikh, Sr. Advocate, Mr. Nirav Shah, Adv. Mr. N.K. Tiwari, Consultant For the Respondent : Mr. K.J. Kinariwalla, A.R. JUDGEMENT Per M.V. Ravindran All these stay petitions are filed for waiver of pre-deposit of the amounts of penalties involved. The details of the penalty imposed on each appellant/applicant are as under : S/No. Stay/Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious consignments and on examination, it was found that four refrigerators were having memory cards concealed; which was imported in collusion with one Shri Lilaram Arjandas Asudani, for consideration. It is the submission that the said goods concealed in the refrigerators were imported on understanding with Shri Liliaram Arjandas Asudani. It is the submission that penalties imposed are disproportionate and redemption fine imposed is also disproportionate to value of the memory cards which is depreciated from the day of confiscation. It is the submission that Shri Dilip Dhakan who was a partner of M/s Rodex International has also been penalised under the provisions of Sections 112(a) and 114AA of the Customs Act, 1962 which is disproportio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail and receiving email as he was a computer literate. He submits that Shri Sarav P. Suthar, a clerk, was working for Shri Lilaram Arjandas Asudani who were doing trading of the goods non connection with concealing of memory cards and he in no way was concerned in any of the activities to attract penalty. 5. Learned Authorised Representative on behalf of Revenue, on the other hand, points out from the Order-in-Original that the entire modus operandi was illegal import under guise of SEZ and to conceal various goods which was not officially declared and subsequently sold. This is a case of smuggling and penalties which have been imposed on the appellants are correct. He submits that the amount of duty liability as mentioned by learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 5,00,000/- (Rupees Five lakhs only) 3. Shri Dipak Lilaram Asudani Rs. 50,000/- (Rupees Fifty thousand only) 7. As regards waiver of pre-deposit of amounts of appellants Shri Anand Dilip Mehta and Shri Sarav Pramodchandra Suthar, we find that the role attributed to them is not very clear in the impugned order and hence, they have made out a case for waiver of pre-deposit, accordingly applications for waiver of pre-deposit are allowed. Since we have directed M/s Rodex International to pre-deposit an amount as indicated above, we are not directing Shri Dilip Ratilal Dhakan, who is a partner, of M/s Rodex International to pre-deposit any amount and his application for waiver of pre-deposit is also allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
