Shri Bhag NaraIn Vs. Commissioner of Customs, New - Court Judgment

Excerpt:
1. for hearing the present appeal, the appellants shri bhag narain is required to pre-deposit a sum of rs.5 lakhs imposed on him by way of penalty under section 112 (b) of the customs act, 1962. shri sandeep kumar, advocate and shri swaran kumar, advocate appearing for the appellants submits that their client is a person of small means and has been wrongly implicated in these proceedings. he has been already absolutely confiscated. he is from a village, so could not file the appeal in time. he prays that the delay in filing of appeal be condoned and appeal be heard on merits without asking for any pre-deposit.2. shri m.m. dubey, dr submits that it was a case of smuggling of third country goods from nepal and a seizure of goods worth about rs. one crore were made by the directorate of revenue intelligence on specific information. he refers to order-in-original and the role of the present appellant shri bhag narain. according to the adjudicating authority, shri bhag narain was to accompany the truck in which the smuggled goods were being transported and he was made responsible for transport in the way up to delhi.3. after hearing both the sides and after going through the facts on record, we condone the delay in filing of appeal. as regards the stay application we direct shri bhag narain to pre-deposit rs.50,000/- (rupees fifty thousands only) within a period of 8 weeks from today. on deposit of rs.50,000/-, the pre-deposit of balance amount of penalty will be waived and recovery stayed till the disposal of the appeal. to come up for reporting compliance and further orders on 30.5.2001.

Judgment:
1. For hearing the present appeal, the appellants Shri Bhag Narain is required to pre-deposit a sum of Rs.5 lakhs imposed on him by way of penalty under Section 112 (b) of the Customs Act, 1962. Shri Sandeep Kumar, Advocate and Shri Swaran Kumar, Advocate appearing for the appellants submits that their client is a person of small means and has been wrongly implicated in these proceedings. He has been already absolutely confiscated. He is from a village, so could not file the appeal in time. He prays that the delay in filing of appeal be condoned and appeal be heard on merits without asking for any pre-deposit.

2. Shri M.M. Dubey, DR submits that it was a case of smuggling of third country goods from Nepal and a seizure of goods worth about Rs. One Crore were made by the Directorate of Revenue Intelligence on specific information. He refers to Order-in-original and the role of the present appellant Shri Bhag Narain. According to the adjudicating authority, Shri Bhag Narain was to accompany the truck in which the smuggled goods were being transported and he was made responsible for transport in the way up to Delhi.

3. After hearing both the sides and after going through the facts on record, we condone the delay in filing of appeal. As regards the stay application we direct Shri Bhag Narain to pre-deposit Rs.50,000/- (Rupees Fifty Thousands only) within a period of 8 weeks from today. On deposit of Rs.50,000/-, the pre-deposit of balance amount of penalty will be waived and recovery stayed till the disposal of the appeal. To come up for reporting compliance and further orders on 30.5.2001.