Ravi Divecha Vs. Commissioner of Customs (import)

1. heard both sides. shri durgesh nadkarni, learned advocate for the appellants prays for waiver of pre-deposit on the ground that the impugned goods have been abandoned. he also pleads financial hardship.he further submits that penalty of rs. 5 lakhs imposed on the appellants is unjustified as the penalty of rs. 50,000/- only has been imposed on co-noticee shri dilip gosalia. imposition of penalty under section 112 is dependent upon the impugned goods being liable for confiscation. in the instant case, the goods were misdeclared and 8800 kgs of cloves were found concealed in the consignment declared to be chick peas. as such, even though subsequently the goods have been abandoned, the same were liable to confiscation. accordingly, the right of customs to impose penalty cannot be questioned. however, considering the other arguments of the learned advocate relating to imposition of lower penalty on the co-noticee and financial hardship, part waiver of pre-deposit is granted and the appellant is directed to pre-deposit rs. 50,000/- within 6 weeks from today and to report compliance on 10-1-2006. subject to compliance with the above directions, pre-deposit of remaining amount shall remain waived.