Customs, Excise and Gold Tribunal - Mumbai
B.U. Bhavsar And Nishit Desai vs Commissioner Of Customs Acc, Mumbai on 16 February, 2001
ORDER
1. Carefully, examined the impugned order, grounds of the appeal as well as those of the stay applications. Heard both sides.
2. Applications are against the order of Commissioner (Appeals) upholding the adjudicating authorities order confiscation the imported goods with option for redemption thereof on payment of fine and imposing penalties on the present applicants. The lower appellate authority has, however, reduced the redemption fine and penalties as per the impugned order.
3. Learned Counsel for the applicants submits that the importer is agreeable for giving an undertaking to the jurisdictional Commissioner of Customs not to redeem the confiscated goods during the pendency of these appeals. On the basis of such an undertaking Learned Counsel prays for complete waiver of pre-deposit of penalty amounts by following an earlier order of this Tribunal passed in a case involving identical facts. He has cited the stay order in the case of Data Enterprises Vs. Commissioner of Customs 2000 (119) ELT 498.
4. I have perused the order in Data Enterprises. In that case, certain imported goods were confiscated and the same were in the custody of customs. The Tribunal noted that as per the impugned order appealed against, option to redeem the goods had been given to the importer on payment of redemption fine and that penalty was imposed on him. The Tribunal accepted the undertaking of the party not to redeem goods during the pendency of the case and granted complete waiver of pre-deposit of the penalty imposed. It is this precedent which is required to be followed in the instant case. Leaned DR concedes the existence of the said precedent.
5. In view of the above, I direct the appellant in appeal C/7/99-Bom to furnish an undertaking in appropriate form to the Commissioner of Customs not to redeem the imported goods during the pendency of the appeal. Further, having regard to the fact that penalty has been imposed on appellant in appeal C/8/99-Bom under Section 112(a) of the Customs Act on the ground of alleged abetment of the importer's act rendering goods liable to confiscation, I note that this penalty has also direct nexus with the question whether the goods liable to confiscation or not. In this view of the matter, I grant complete waiver of pre-deposit of the penalty imposed on both these appellants and stay of proceedings for recovery thereof. This order shall have effect till the Commissioner of Customs receives certified copy of this Tribunal's final order in these appeals.