R. YELLAIAH Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THESE stay petitions are directed for wavier of pre -deposit of the penalty imposed on the applicant. The adjudicating authority has imposed penalty of Rs. 1,00,000/ - each, on the appellant by two adjudication orders under the provisions of Section 112(a) of Customs Act, 1962.

(2.) HEARD both sides and perused the records.

(3.) ON perusal of the records, we find that the adjudicating authority imposed penalty on the applicant on the ground that the applicant herein, a Superintendent who was Proper Officer of Customs, was responsible for examination and assessment of foreign parcels but he failed to do so. Subsequently, the authority noticed that these parcels contained computer parts which are not covered under Notification No. 78/38 -Cus. for duty free import and confiscated the goods. We find that the adjudicating authority has come to a conclusion for imposition of penalty as under : - As discussed supra, he being the proper officer of Customs is wholly responsible for any illegal clearance without proper examination and assessment. He cannot put the blame on others. Because the past records in several consignment show that this has been going on like this as evidenced from the statement of late Ammasi, the Prop. of M/s. Acuta spectra and Mr. Md. Riyazuddin the recipient of the parcels that they have been doing this smoothly. We find from the narration as indicated above that the role of appellant in the offence is totally unclear and there is no evidence to implicate him by name. We find that at the most this case could be of negligence and not abetment. Hence penalty imposed on the appellant under Section 112(a) of Customs Act, 1962, prima facie, does not seem to be correct. In view of this position, we waive pre -deposit of the penalty amounts involved against the appellant and stay recovery thereof till the disposal of the appeals. The stay petitions are allowed.