Abandonment of misdeclared goods does not erase penalty exposure; interim pre-deposit relief may still be granted on hardship grounds.

Misdeclared and concealed goods were treated as liable to confiscation despite later abandonment, and the commentary notes that such abandonment did not negate exposure to penalty under Section 112 of the Customs Act. In considering interim relief against the penalty, the Tribunal also referred to the penalty imposed on the co-noticee and the appellant's plea of financial hardship. Partial waiver of pre-deposit was granted, subject to deposit of a specified amount within six weeks, with the balance waiver contingent on that compliance.

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Issues: Waiver of pre-deposit of the penalty amount and the effect of abandonment of the goods on the liability to penalty under Section 112 of the Customs Act.

Analysis: The goods were found misdeclared and concealed, and were therefore treated as liable to confiscation notwithstanding subsequent abandonment. On the interim request, the Tribunal also took into account the comparison with the penalty imposed on the co-noticee and the plea of financial hardship while considering the extent of pre-deposit relief.

Outcome: Partial waiver of pre-deposit was granted. The appellant was directed to deposit Rs. 50,000 within six weeks, and compliance with the balance waiver was made subject to such deposit.

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