SHASHIKANT SHARMA Vs. C.C.E., NEW DELHI

JUDGEMENT

(1.) THE applicant filed this application for waiver of pre -deposit of penalty of Rs. 2 lakh under Sec. 112 of the Customs Act.

(2.) LD . Counsel, appearing on behalf of the applicant submits that the impugned order is passed without affording an opportunity of cross -examination of witnesses and also without effective personal hearing to the applicant. He submits that the applicant is not claiming the goods and the applicant is a poor fellow and is working as a salesman. He, further, submits that as per the adjudicating authority, the applicant acted as a courrier and he has to get Rs. 5,000.00 for this assignment.

(3.) LD . D.R., appearing on behalf of the revenue, submits that 45 cellular phones alongwith accessories of foreign origin were recovered frodsm the applicant and in his statement under Sec. 108 of the Custom Act he admitted the recovery of foreign origin cellular phones and the applicant also admitted that he was carrying these phones to be delivered to Vipin Kumar Bansal. The phones were smuggled from Nepal. 3. Heard both sides.