M.M. SONI Vs. COMMISSIONER OF CUSTOMS, MUMBAI

JUDGEMENT

(1.) The above application for waiver of pre -deposit of penalty is taken up after allowing the Misc. application for early hearing of the stay application.

(2.) The Commissioner of Customs has confiscated export consignments of men shirts (woven) covered by 4 shipping bills on the ground of mis -declaration of quality and value, with option to redeem the same on payment of fine of Rs. 1.5 lakhs and imposed penalty of Rs. 50,000/ - on Shri Soni, the Proprietor of the exporting firm.

(3.) It is the contention of the applicant who is represented by the counsel, that he had placed orders for manufacture of shirts i.e. good quality shirts, but on it being put to him, after examining the consignments, he admitted that some of the consignments consisted of inferior quality and he was not aware that the manufacturer had supplied inferior quality shirts along with good quality shirts and on being informed he requested for bringing the goods back to town. She, therefore, prays that pre -deposit of the penalty may be waived and recovery thereof stayed pending the appeal.