SATTAR HABIB HAMDANI Vs. UNION OF INDIA

JUDGEMENT

(1.) Three Trucks loaded with contraband articles such as Fabrics Car tape sterio Telephone sets Wrist Watches etc collectively valued at Rs. 27 39 50 were intercepted by Porbander Police. The Trucks were handed over to the officer9 of the Customs Department which in turn seized the goods found therein. In follow up action 80 packages of contraband goods valued at Rs. 24 30 875 were recovered from the factory premises belonging to the petitioner The petitioner and others were served with show cause notices calling upon them as to why action proposed to be taken in the notice be not taken against them.

(2.) The Collector customs as per his order dated 20/06/1984 directed to confiscate the goods and imposed penalty of different almost on different persons. A penalty of Rs. 10 lacs has been imposed upon the petitioner under the provisions of Sec. 112 of the Customs Act 1962

(3.) Against the aforesaid order of imposition of penalty the petiti- oner preferred an appeal as provided under Sec. 129-A of the Customs Act 1962 (for short the Customs Act) before the Customs Excise & Gold (Control) Appellate Tribunal (CEGAT). The Tribunal directed that as a pre-condition for entertaining the appeal the petitioner should deposit an amount of Rs. 2 50 0 The Tribunal passed this order after examining the facial position of the petitioner and held that the condition regarding the pre-deposit of an amount of Rs. 2 50 0 cannot be dispensed with. The petitioner failed to deposit this amount. Hence the Tribunal directed that the appeal be rejected as provided under Sec. 129-E of the Customs Act. It is against the aforesaid order rejecting the appeal on account of failure to pre-deposit the amount of Rs. 2 50 0 that this petition is filed.