ORDER
MRs. Archana Wadhwa
1. On matter being called nobody appeared on behalf of the applicant. Accordingly, I have heard Shri V.K. Chaturvedi, learned J.D.R. for the Revenue.
2. The prayer in the application is for dispensation with the condition of predeposit of an amount of Rs. 10,000.00 (Rupees ten thousand) imposed as personal penalty upon the applicant firm on the alleged ground that the polythene bags of Nepalese origin were imported by the applicants/appellants without payment of duty. On going through the impugned Order, I find that the applicants/appellants had claimed that the HDPE Shopping Bags were imported by them vide various bills of entry of different weights. However, the above contention of the applicants/appellants has not been accepted by the authorities below on the ground that the bills of entry produced by them showed the importation of polythene bags of different weights but not of 100 Kgs., as were the seized goods. However, I find that the goods in question were non-notified goods and there is no direct evidence to show the smuggled character of the same. I also take note of the fact that the goods worth Rs. 80,000.00 (Rupees eighty thousand) belonging to the applicants/appellants have been confiscated absolutely. Taking all these factors into consideration, I dispense with the condition of predeposit of the penalty amount of Rs. 10,000.00 (Rupees ten thousand) only and fix the main appeal on 14.8.2001.
Dictated in the open court.