JUDGMENT
Archana Wadhwa
1. When the matter came up for hearing today, nobody appeared on behalf of the appellants. However, our attention has been drawn to the letter written by one Advocate, Shri J.Radhakrishnan praying for adjournment to the last week of November, 2001 or in December 2001. No reasons have been given in the said letter as to what is the difficulties on the part of the appellants to cause appearance today before the Tribunal. From records, we also note that on the last date of hearing i.e. 18.9.2001, the one, Shri T.A. Rangarajan, Consultant appeared and sought adjournment on the ground that the matter has to be argued by the Senior Advocate, Shri B.Kumar, who was not available on account of being away from Chennai and on account of his professional pre-engagement. The Stay Petitions were adjourned to today. Accordingly, after rejecting the request for adjournment, we take up the Stay Petitions. Accordingly, we have heard the ld.JDR, Shri D.K.Bhowmik, for the Revenue and have gone through the impugned order.
2. The prayer in the application is for dispensing with the condition of predeposit of penalty amount of Rs. 3, 00,000/- imposed on each of the appellant/applicant under the provisions of Section 112(b) of the Customs Act, 1962. It is seen that the appellants landed at Kolkata Airport on 31.10.94 and personal search of the appellants resulted in recovery of 16.74 kg. of gold in primary form concealed in lock and handle panel of the baggages as also in the sole of chappals worn by one of the persons. The said gold has been absolutely confiscated by the adjudicating authority who has passed the detailed order taking into account the various pleas of the appellants. We are convinced at this stage that the appellants do not have a prima-facie case in their favour so as to dispense with the condition of predeposit of personal penalty of Rs. 3,00,000/-. Accordingly, after taking into consideration the overall facts and circumstances of the case, we direct each of the appellant to deposit an amount of Rs. 2,00,000/- within a period of six weeks from the date of receipt of this order. Subject to deposit of the above amount, the balance amount of penalty is waived and its recovery stayed during the pendency of the appeals. Matter to come up for ascertaining compliance on 7th December, 2001. Subject to ascertainment of compliance with the above, the appeals itself would be taken up for final disposal on the said date.
Dictated and pronounced in the open Court.