JYOTI GUPTA Vs. CCE, ALLAHABAD

JUDGEMENT

(1.) IN this application, the applicant has prayed for waiver of pre -deposit of the penalty amount of Rs. 30,000/ - and for stay of recovery thereof, pending the appeal.

(2.) EXAMINED the records and heard both sides.

(3.) THE applicant was conducting a transporting agency at the material time. he had taxis belonging to other persons, at his disposal for offer to passengers on hire. One such passenger hired a taxi from the applicant and, on the way, loaded Chinese silk yarn for transportation. at the sale tax check -post, the passenger alongwith the goods and vehicle were apprehended by the DRI personnel. Subsequently, the DRI officers apprehended the driver and took his statement also. Statement of the present applicant was also taken. Ld. Consultant, Sh. B.M. Das submits that there was nothing in his statement to indicate any incriminating conduct on his part. He submits that a huge penalty of Rs. 30,000/ - was imposed by the adjudicating authority and the same was upheld by the lower appellate authority without stating any valid reason. According to him, there was no evidence whatsoever which warranted imposition of penalty on the applicant under Section 112 of the Customs Act.