GANAPATHY ARULKUMAR Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) C /Stay/352/94 -MAS. - This Stay application, which was filed along with the appeal on 22 -7 -1992, seeking dispensation of the pre -deposit of penalty of Rs. 7,000 has not been listed as apparently the Registry has failed to take note of the same. Since it is on account of the fault of the Registry and the issue also falls in short compass, I dispense with the pre -deposit of penalty and take up the appeal itself for disposal, afresh.

(2.) A . No. C/492/92/MAS. - This appeal is against the order of the Addl. Collector of Customs, Madras. Under the impugned order goods valued at Rs. 65,900 have been confiscated under Section 111(d) and (1) of the Customs Act, 1962 and allowed to be redeemed on payment of redemption fine of Rs.13,000 in lieu of confiscation in addition to the duty payable and one crude gold ring valued at Rs.1,151 has been absolutely confiscated under the same provisions of the Customs Act, besides a personal penalty of Rs. 7,000 on the appellant under Section 112 of the Customs Act.

(3.) THE learned Advocate for the appellant has pleaded that the only prayer is that the appellant should be allowed to re -export the goods. He has pleaded that the appellant had gone abroad for the first time and the goods had been given to him by his relatives as gifts. He submitted that the appellant is running a lorry transport service and has all the necessity for use of the goods and taking into account the amount of duty liability and redemption fine he is not able to clear the goods. He further pleaded that in the alternative, if the goods cannot be released, the same may be allowed for re -export and prayed for reduction in the quantum of penalty.