P. SUBBA RAO Vs. COMMISSIONER OF CUSTOMS, VISAK

JUDGEMENT

(1.) THIS stay petition is filed for waiver of pre -deposit of penalty of Rs. 1000/ - imposed by the adjudicating authority on the applicant under Section 112(a) of the Customs Act.

(2.) HEARD both sides and perused the records. We find that the penalty has been imposed on the appellant under Section 112(a) of the Customs Act only on presumptive grounds. Learned Commissioner in the order -in -original has held that even if the charges are not corroborated, appellant is liable for penal action as there is suspicion of his involvement in the smuggling activity. In the absence of any clear -cut finding against the applicant, we find that the applicant has made out a prima facie case for waiver of pre -deposit of the amount of penalty imposed on him. Application for waiver of pre -deposit of the amount involved is allowed and recovery thereof stayed till the disposal of the appeal.