2008 (9) TMI 687

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....t, 1962. 2. The necessary facts that arise for consideration are the appellants are employees of clearing agents i.e. M/s. Jeena & Co. and are detailed for clearances of the parcels which arrive by courier. Eight parcels arrived by Singapore Airlines Flight No. SQ-412 from Singapore on 30-6-2004 were cleared on filing of courier bill of entry in form CBE-IV. The said parcels were to be delivered to a person, at that time, the said delivery was intercepted by the officers and on interrogation of the person who arrived for claiming the parcels the authorities noted that the parcels were declared as 'paper labels', but entertained a doubt that they may not be so. The lower authorities in the presence of panch witnesses opened the said ....

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.... that there is nothing on record except the statement which were recorded by the authorities to hold that the applicants were in collusion with the importers to the misdeclare the consignments and cleared the same without payment of Customs duty. He draws our attention to the various portion of the impugned order to substantiate this claim. It is his submission that all the three applicants are employees and salaried persons hence they are facing acute financial crunch as they are getting salary of approximately Rs. 9,000/- per month. It is his submission that the issue on merits is in the favour of the applicants and hence unconditional waiver may be given. 3. Ld. JDR/SDR would contend all the three applicants were present at the t....

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....by the Customs officers for screening or examination. The ld. Counsel was endeavoring to point out that the applicant Shri Mahesh A. Kadam were not present on the date i.e. 1-7-2004 at the Airport. This submission of the ld. Counsel also seems to be on the wrong footing as the records called for M/s. Jeena & Co. indicate that Shri Mahesh A. Kadam was posted at night shifts during the relevant period. We find that the issue involved in this case needs in depth appreciation of the evidences, which has been collected by the authorities. This can be done only at the time of final hearing. We find that the applicants have not made out a prima facie case on merits for the complete waiver of the amount of penalties imposed. At the same time, we fi....