Pre-deposit waiver under Customs Act denied where dual bills of lading and origin mismatch showed prima facie involvement.

Conditional waiver of pre-deposit was considered under the Customs Act where the goods were declared as Malaysian origin but investigation suggested Chinese origin, and the appellant was linked to dual bills of lading and the shipping agency. On these facts, the Tribunal held that the appellant's involvement could not be prima facie excluded, so complete waiver of the penalty pre-deposit was not justified. Parity with the main importer was rejected because that waiver rested on a different factual basis, namely that the goods were already in customs custody. The appellant was required to deposit Rs. 2 lakhs within eight weeks, with waiver of the balance penalty and stay of recovery on compliance.

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Issues: Whether the appellant was entitled to complete waiver of pre-deposit of the penalty imposed under the Customs Act, and whether conditional waiver could be granted on the facts.

Analysis: The goods were declared as Malaysian origin though investigation indicated Chinese origin, and the appellant had knowledge of the dual bills of lading and the role of the shipping agency. The Tribunal found that the appellant's involvement could not be prima facie excluded. The plea for parity with the main importer was not accepted because the importer had obtained waiver on a different footing, namely that the goods were already in customs custody.

Outcome: Complete waiver was declined. The appellant was directed to deposit Rs. 2 lakhs within eight weeks, with waiver of the balance penalty and stay of recovery upon compliance, failing which the appeal would stand dismissed under Section 129E of the Customs Act, 1962.

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