Customs pre-deposit waiver refused, with only partial deposit ordered on a prima facie view of alleged profit sale.

In a Customs Act penalty matter, the tribunal considered whether full waiver of pre-deposit should be granted under Section 129E. A complete waiver was refused because a prima facie view, supported by comparable cases, indicated that the cars may have been sold at a higher price, justifying a partial deposit. The duty component was already secured by bank guarantee, and redemption fine was treated as outside the scope of Section 129E. The appellant was directed to make a partial pre-deposit of Rs. 75,000, with the balance penalty stayed on compliance.

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Issues: Whether the appellant was entitled to waiver of full pre-deposit of the penalty imposed under the Customs Act, 1962, and whether partial pre-deposit was justified.

Analysis: The application arose from a penalty under Section 112 of the Customs Act, 1962. The appellant sought complete waiver on the ground that the impugned order contained no finding against him, while the Revenue relied on the alleged sale of the cars at a high profit to indicate involvement. Considering that similarly situated appellants had earlier been directed to make a partial pre-deposit on a prima facie view that the cars had been sold at higher price, the same approach was followed. The order also noted that the duty aspect was already secured by bank guarantee and that redemption fine was outside the scope of Section 129E of the Customs Act, 1962.

Conclusion: Full waiver was declined. The appellant was directed to pre-deposit Rs. 75,000, and on such compliance the balance penalty was stayed.

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