MANOJ MITTAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This is an application for waiver of pre -deposit of penalty of Rs. 10 lakhs imposed upon the applicant herein holding that he is one of the persons who master minded the episode of mis -declaration of quantity and value of goods by M/s. Neetu Fashion for the purpose of availment of drawback to which they were not entitled.

(2.) Although none appears for the applicant in spite of notice, since the matter has come up more than once we proceed to hear the Jt. CDR and perused the records.

(3.) The learned Jt. CDR in all fairness has pointed out that although the show cause notice was issued on three charges, namely, (1) mis -declaration of quantity and quality, (2) mis -declaration of value of the goods, and (3) non -receipt of remittance of foreign exchange, the Commissioner has held that there is no evidence to establish mis -declaration of quantity and value and has only held that the charge of non -receipt of remittance has been established. In these circumstances prima facie we fail to see how the applicant herein can be visited with any penalty as he has nothing to do with the remittance or non -remittance of the foreign exchange. We therefore waive the pre -deposit of the penalty and stay recovery thereof pending his appeal.