Customs, Excise and Gold Tribunal - Delhi
Shri S.K. Goel, Shri Ravi Kumar Agarwal ... vs Cc Lucknow on 19 February, 2001
ORDER
P.S. Bajaj
1. These three stay applications arise out of the three appeals filed by the appellants against the common order in appeal dated 9.11.99 vide which the Commissioner(Appeals) had confirmed the imposition of penalty of Rs.20,000/- each imposed on them by the Deputy Commissioner of Customs through order in original dated 11.1.99 on account of recovery of 4 pieces of gold biscuits from each of them of them on their interception on 24.8.97 by the Customs Officers, Barhni which they were carrying as peddlers for Rakesh Kumar Garg who financed the same and to whom they were required to deliver at Agra.
2. The learned counsel for the appellants has prayed for the total waiver of the penalty amount imposed on each of the appellants on the main ground that they are unemployed youth and have got no independent source of income for making the pre-deposit of the penalty amount and that on merits their appeals are likely to be accepted as they have a strong prima facie case.
3. On the other hand, the learned SDR has refuted this contention of the counsel by contending that the appellants themselves during the investigation very candidly confessed the recovery of gold from them on their interception and further admitted that they were carrying the same for Rakesh Kumar Garg who undertook to pay them Rs.2000/- as carrying charges besides travelling expenses and as such on merits the appellants have no case whatsoever, Therefore, the total waiver of the penalty amounts for the purposes of hearing of appellants should not be allowed.
4. Heard both the sides.
5. I have gone through the record. The perusal of the impugned order of the Commissioner (Appeals) shows that the recovery of 4 pieces of gold from each, was admitted by the appellants in their confessional statements recorded on 24.8.97, the date of their interception. They, however, claimed themselves to be only carriers for Rakesh Kumar Garg who financed the gold biscuits and to whom they were supposed to deliver at Agra. The retraction of confessional statements by them at a later stage after receipt of the show cause notices had been also discussed and then rejected on sufficient reasons by the Commissioner (Appeals) in the impugned order. Therefore, prima facie I do not find any illegality or legal infirmity in the impugned order of the Commissioner (Appeals) so as to allow the total waiver of the pre-deposit of the penalty amounts imposed on the appellants. However, keeping in view the facts and circumstances of the case as the appellants were only working as a carrier and owner of the gold recovery from them was Rakesh Kumar Garg and the entire gold had been ordered to be confiscated, and also that they are unemployed youth dependent on their parents, the appellants are directed to make pre-deposwit of Rs.5000/- (Rupees five thousand only) each for the purposes of hearing of their appeals on merits. On deposit of this amount the balance penalty amounts shall stand waived and recovery stayed. This deposit shall be made by them within six weeks from today. But if they failed to complywith this order within the stipulated time, their appeals shall stand dismissed without any further notice to them. under Section 129 of the Customs Act, 1962. To come up for reporting compliance on 24.4.2001.
6. Dictated and pronounced in the open Court.