Customs, Excise and Gold Tribunal - Calcutta
Bibhuti Mondal And Subodh Mondal vs Commissioner Of Customs (Preventive), ... on 11 December, 2001
JUDGMENT
Archana Wadhwa
1. The prayer in both the Stay Petitions is for dispensing with the condition of predeposit of the penalty amount of Rs. 25,000.00 (Rupees twenty-five thousand) imposed on each of the applicants/appellants.
2. I have heard Smt. Chandreyi Alam, learned Advocate for the applicants/appellants and Shri D.K. Bhowmik, J.D.R. for the Revenue.
3. It has been argued before me that the Commissioner (Appeals) has passed the impugned Orders without discussing the merits of the cases.
4. On the contrary, Shri D.K. Bhowmik, learned J.D.R. for the Revenue submits that a number of dates were fixed for hearing before the appellate authority. He also argues that in terms of the provisions of Section 129E of the Customs Act, 1962, the applicants/appellants were required to deposit the entire amount of penalty by each of the applicants/appellants, or to file a Stay Petition before the Commissioner (Appeals). As such, the appellate authority has rightly dismissed the appeal petitions for non-compliance.
5. On questioning, learned Advocate has not been able to place on record any Stay Petition filed before the Commissioner (appeals) by any of the applicants/appellants. In these circumstances, I find that the approach of the appellate authority in dismissing the appeals for non-compliance under the provisions of the Section 129E of the Customs Act, 1962, was correct. However, taking into account the overall facts and circumstances of the cases, I direct both the applicants/appellants to deposit an amount of Rs. 15,000.00 (Rupees fifteen thousand) each within a period of six weeks from today. Subject to deposit of the above amounts of penalty, the balance amounts of penalty shall stand waived and its recovery stayed during the pendency of the appeals. Matters to come up for ascertaining compliance on 28.1.2002. Subject to ascertainment of the compliance, the appeals itself would be taken up for final disposal.
Dictated in the open court.