Ram Kumar Agarwal Vs. Cce., Indore

Ram Kumar Agarwal vs Cce., Indore

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 04, 2001

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Citation: sooperkanoon.com/22810
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: May 04, 2001
Subject: Customs

Case Summary

AI-generated summary - not the official court judgment text.

Customs

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

Ram Kumar Agarwal

Respondent

Cce., Indore

Excerpt

.....out-set very fairly stated that at this preliminary stage of hearing, he does not wish to contest the order of the commissioner on merits and would be willing to make the pre-deposit of a reasonable amount as part of the penalty as directed. he, however, submits that the appellant has an yearly income of only rs.71,000/- and has no fixed assets. in support of this contention, the appellant takes support of his income-tax assessment order for the year 1999-2000, a copy of which is placed on record. shri swatantar kumar, learned jdr appearing for the revenue/respondent submits that since at this stage the order appealed against is not contested on prima-facie merits, there would be no objection of the appellant making the pre-deposit of a reasonable amount.3.i have considered the submissions made by both the sides. as already stated, the order appealed against is not contested on merits at this stage of the appeal. keeping in view the facts of the case and the financial position of the appellant, i direct him to make a pre-deposit of rs.5,00,000/- on or before 30.6.2001, on making such deposit, the pre-deposit of the balance amount of penalty shall stand waived and its recovery stayed till the disposal of the appeal. the matter will be called for reporting compliance on 2.7.2001.

Full Judgment

1. The brief facts of this case are that acting on intelligence, the Officers of Central Excise Collectorate, Indore-1 intercepted a Maruti Car bearing registration No. CIF 1529 on 3.9.89. The car was being driven by one Shri Ram Kumar Agarwal - the sole occupant of the car. On search of the car, the Officers recovered 52 foreign marked gold biscuits of 10 tolas each duty wrapped with adhesive tape and newspaper. The gold biscuits were of 24 carate purity and weighed 6.065 kg. valued at Rs.18,20,000/-. The gold and the car were seized and the proceedings were initiated against the said Shri Ram Kumar Agarwal.

These proceedings culminated in Commissioner of Central Excise and Customs, Indore-I passing the order-in-original No.1/Commr./Ind/Cus.99 dated 15.2.99 in which he ordered for absolute confiscation of the seized gold. In a separate order No.5/Cus/Ind/C. Ex/2000 dated 30.10.2000, the Commissioner has ordered for confiscation of car bearing registration No.CIf 1529 under Section 115 of the Customs Act, 1962. He, however, has given an option to redeem the same on payment of a fine of Rs.50,000/-. On this order, the Commissioner has imposed a penalty of Rs.10,00,000/- on Shri Ram Kumar Agarwal under Section 112 of the Customs Act, 1962 read with Section 74 of the Gold (Control) Act,1968.

2. The above said Shri Ram Kumar Agarwal has filed an appeal and the stay petition against the order dated 30.10.2000 of the Commissioner.

The matter is listed today for hearing the stay petition filed by the appellant . Shri. S. Venkataraman, Advocate appearing for the appellant at the very out-set very fairly stated that at this preliminary stage of hearing, he does not wish to contest the order of the Commissioner on merits and would be willing to make the pre-deposit of a reasonable amount as part of the penalty as directed. He, however, submits that the appellant has an yearly income of only Rs.71,000/- and has no fixed assets. In support of this contention, the appellant takes support of his Income-tax Assessment Order for the year 1999-2000, a copy of which is placed on record. Shri Swatantar Kumar, learned JDR appearing for the Revenue/respondent submits that since at this stage the order appealed against is not contested on prima-facie merits, there would be no objection of the appellant making the pre-deposit of a reasonable amount.

3.I have considered the submissions made by both the sides. As already stated, the order appealed against is not contested on merits at this stage of the appeal. Keeping in view the facts of the case and the financial position of the appellant, I direct him to make a pre-deposit of Rs.5,00,000/- on or before 30.6.2001, On making such deposit, the pre-deposit of the balance amount of penalty shall stand waived and its recovery stayed till the disposal of the appeal. The matter will be called for reporting compliance on 2.7.2001.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Ram Kumar Agarwal vs Cce., Indore Same Subject Customs