2001 (8) TMI 352

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....he appellant has sought complete waiver of pre-deposit of the penalty amount for the purpose of hearing of the appeal on the ground that he has got a strong prima facie case. His Counsel has contended that the impugned order of the Commissioner imposing penalty on the appellant is illegal and he had wrongly ignored the amnesty granted to the appellant by the Government on account of his assisting the Customs authorities in unearthening the evasion of customs duty of Rs. 14,68,524.10 by the importer. The Counsel has also pleaded financial hardship on behalf of the appellant for claiming total waiver of pre-deposit of the penalty amount. 3. On the other hand, learned SDR has reiterated the correctness of the impugned order and maintai....

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....e latter (Mr. Stackpole) would help him in securing contracts for the software development. His role has been fully discussed in detail by the Commissioner in the impugned order. He gave a helping hand to the CNSC for running illegal activities with the help of illegally imported equipments by providing space in his own premises. He also struck a deal with that company for getting contracts for the software development. 6. It appears that the appellant, when Mr. Stackpole of CNSC failed to fulfil his commitment towards him became approver by supplying information to the Government regarding his illegal activities. He has no doubt produced a copy of the letter allowing immunity under Section 60 of the FERA dated 18-8-1998 from prosec....