ORDER
Jyoti Balasundaram, Member (J)
1. The applications for waiver of pre-deposit of penalty of Rs.5 lakhs each arise out of the order-in-original Nos. 22 & 23/2002 passed by the Commissioner of Customs, Ahmedabad. In brief the case of the department is that M/s. Vikram Projects Ltd. imported plastic raw materials duty free under their special import licences from Kandla and diverted these goods in the local market. Penalty on the present applicant has been imposed as he is the general manager of the importer.
2. We have heard both sides.
3. We find that the applicant’s statement was recorded in which he reposed that special import licences have been obtained by M/s. Vikram Projects Ltd., that the goods were imported, that documents of import and licences were handed over to clearing agency, that various delivery challans reflecting receipt of goods by M/s. Vikram Projects Ltd. were false as no goods were received by the importer after Customs clearance and most of the consignments were disposed of in the local market to various brokers and traders. The contention of the applicants’ counsel that the statement was recorded in connection with some other licences and not the special import licences forming the subject matter of the present adjudication orders, cannot be prima facie accepted and further the prima facie involvement of the applicant is brought out by the material on record. The further contention of the applicants’ counsel that in the case of the co-noticees, the Tribunal has already set aside the penalties imposed upon them and allowed their appeals, as seen from order No. C-II/1578-1611/WZB/2003 dated 27.6.2003, and therefore strong prima facie case for waiver has been made out even as regards the present applicant, is also prima facie not acceptable as the other co-noticees were purchasers to whom, the Tribunal held in its order referred to hereinabove, knowledge that they were purchasing goods which could not be sold or could not be permitted to be sold, could not be attributed. In the totality of the facts and circumstances and noting the plea of financial hardship on the ground that the applicant is not employed anywhere, we direct pre-deposit of Rs. 1,00,000/- in each case (total of Rs. 2,00,000/-) within a period of eight weeks from today and on such deposit, pre-deposit of balance penalty shall stand waived and recovery thereof stayed pending the appeals. Failure to comply with this direction shall result in vacation of stay and dismissal of appeals without prior notice.
4. Compliance to be reported on 7th July, 2004.
(Dictated in court)