ORDER
Gowri Shankar, Member (T)
1. Applications are for waiver of deposit of penalty of Rs. 10 lakhs imposed on Ibrahim Osman Jasraya (application 1695) and Rs. 30,000/- on Osman Jusab Jasraya (application 1696).
2. The Commissioner had found that Ibrahim Osman Jasraya was concerned with the smuggling of 150 gold biscuits valued at Rs. 75 lakhs which was found concealed in a cavity of engine room of the vessel of which he was the tindel. We are not persuaded to dispense with the deposit by the contention that the gold was planted in the vessel by the officer which he could not show because he was not permitted to cross examine witnesses on this issue. The applicant had admitted recovery in a statement which he did not retract for more than one month. He, however, makes plea of financial hardship. He owns no property and that his house has been extensively damaged for the reasons of cyclone.
3. The other applicant has a strong prima facie case. The reason for imposition of penalty is that some goods such as air-conditioner and video cassette recorder were found in his house which were carried on the ship in question. We note, however, that he produced package of these materials. The absence of serial number on this package does not establish that he smuggled these goods.
4. We, therefore, dispense with the deposit of penalty imposed on Osman Jusab Jasraya and direct Ibrahim Osman Jasraya to deposit within two months by instalment if necessary, Rs. 2 lakhs. Upon such deposit we waive deposit of remaining amount of penalty and stay its recovery.
5. Compliance on 7-12-1998.