ORDER
P.S. Bajaj, Member (J)
1. In this appeal, the appellants have sought waiver of penalty amount of Rs. 5 lakhs which has been imposed on them under Section 112(a) of the Customs Act. We find from the record that the goods (Zinc Carbon Battery) were imported under bill of entry dated 24-3-2003 by declaring as of Malaysia origin and also shipped from Port Kelang, Malaysia, whereas the investigation revealed that the goods were of Chinese origin and shipped from China.
2. The present appellants admitted vide their letter dated 4-4-2003 that M/s. Sea Power Shipping Agency who shipped the goods from Hongkong, was the principal. They had also the knowledge that two bills of lading in respect of the same goods had been issued, one from Malaysia and other from China. The contention of the Counsel that the appellants had no role to play in the shipment of the goods; that they were not the agent of the shipping company, prima facie, cannot be accepted. Their role has been duly described and discussed in the impugned order. Therefore, we do not find it a fit case for allowing the total waiver of pre-deposit of the penalty.
3. Another contention of the Counsel for the appellants is that the main importer has been allowed waiver of pre-deposit of the duty amount and as such, the appellants should also be allowed the waiver, cannot be accepted as the importer has been allowed the waiver on the ground that the confiscated goods are already in the custody of the customs authorities.
4. Therefore, keeping in view the facts and circumstances of the case, the appellants are directed to make deposit of Rs. 2 lakhs within 8 weeks from today. On making this deposit, the pre-deposit of the balance penalty amount shall stand waived and its recovery stayed till the disposal of the appeal. But in the event of failure to comply with this order, the appeal shall be dismissed under Section 129E of the Act.
Compliance to be reported on 22-3-2005c.