CHANDER SHEKHAR JUNEJA Vs. CC

JUDGEMENT

(1.) THE applicant filed this application for waiver of Rs. 50,000/ - penalty imposed under Section 112 of the Customs Act. Learned Counsel appearing on behalf of the applicants submits that there is no evidence against the applicants for imposing of the penalty.

(2.) He submits that a dairy was recovered from the driver of the truck from which the offending goods were recovered and in the diary the name of the applicant was written. He submits merely of suspicion that the applicant was to receive the goods the penalty is imposed. He, further, submits Shri Anees Ahemad, the driver of the truck in his retraction denied the role of the applicant. He, therefore, submits that a retracted statement cannot be relied upon for imposition of penalty.

(3.) HEARD both sides. The contention of the applicants is that there is no evidence against the applicants. His name was only mentioned in the Diary recovered from the driver of the truck from which the offending goods were recovered. Shri Anees Ahmed in his statement dated 7.7.1993 specifically mentioned that goods were consigned to the appellants. The case of the applicants is arguable which requires detailed examination of the evidence on record. Taking into facts and circumstances of the case, the prima facie, it is not a fit case for total waiver of the penalty. The applicants is directed to deposit a sum of Rs. 15,000/ - within a period of 6 weeks. On deposit of Rs. 15,000/ -, the deposit of remaining amount of penalty is waived for hearing of the appeal. To come up for reporting compliance on 11.1.2001.