ORDER
Jyoti Balasundaram, Member (J)
1. We have heard both sides on the application for waiver of predeposit of penalty of Rs. 5 lakhs imposed in terms of Section 112(a) of the Customs act.
2. The applicant had imported certain goods consisting of mobile phones, faxes etc. as personal effects. These goods wee seized on 20.4.99. The show cause notice was issue don 6.10.1999 and the impugned order passed on 19.12.2000 by which the Commissioner confiscated the seized goods; however since the goods were not available for confiscation he confiscated their sale proceeds and imposed a penalty. ld. Counsel Shri SN Kantawala submits that the goods under seizure cold not be sold by the Customs authorities an there is gross impropriety and illegality in these action of sale by the department during the period of seizure.
3. We find that in the case of wife of Shri Indur B. Kriplani that is Smt. Chandra I. Kriplani, the Bench has passed the order of unconditional waiver vide order No. C-1/1625/WZB/2001 dt. 14.6.200, in an identical situation. The Bench has directed to see the case file and the circumstances in which the customs took the improper decision to dispose of the goods even before their confiscation. In this case also we direct the DR to call for the case file and we direct the appeal of Smt. Chandra I. Kriplani may also listed in September 2001. In the mean while unconditional waiver is made of the requirement of predeposit of the penalty and the department is prevented from taking any action to recover the same. We direct this appeal shall also be listed along with Appeal No. C/278/2001-Mum in September 2001. Both appeals to be listed before Division Bench in Court No.1
(Pronounced in Court)
