ORDER
S.S.Kang
1. Applicants filed these applications for waiver of pre-deposit of penalty of Rs. one lakh each imposed under Section 112 (b) of the Act.
2. Ld. Counsel, appearing on behalf of the applicants, submits that the applicants are co-owner of the truck from which the goods of foreign origin were recovered. She submits that there is no evidence on record to show that the applicants were having any connection with the goods of foreign origin. She submits that in their statements under Sec. 108 of the Act, the applicants denied their concern with the goods in question recovered from the truck. No investigation was conducted from the driver of the truck in respect of the seized goods. She, therefore, prays that the applications be allowed.
3. Heard Id. D.R., who reiterates the findings of the lower authorities.
4. Heard both sides.
5. In this case, the applicants were co-owner of the truck from which the goods of foreign origin were recovered. None claimed the goods. The applicants denied any connection with seized goods. After taking into consideration the facts and circumstances of the case, we find, prima facie, it is a fit case for waiver of pre-deposit of penalties. Hence, the pre-deposit of penalties imposed on the applicants, are waived for hearing of the appeal. Registry is directed to list the appeals regulating hearing on 11.05.2001.
(Pronounced in Court).