1998 (4) TMI 148

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.... of Customs to the petitioner to show cause why 7200 cartons of cigarettes shipped from Imphal, Manipur for New Delhi be not confiscated and penalty be not imposed. The same having been illegally imported without there being a valid licence for the purpose. The proceedings terminated into confiscation of Rs. 7,20,000/- realised from the auction of the cigarettes during the course of adjudication p....

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....nd to the fact that the petitioner is not possessed of sufficient means so as to pay the amount. It is submitted that failure of the petitioner to make the deposit would result in negativing his statutory right of appeal. Learned Counsel for the petitioner has submitted that cigarettes are not an article notified under Section 123 of the Customs Act. The cigarettes did not bear any foreign marking....

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.... & 5 of the affidavit filed in support of the application before the Tribunal which reads as under : That my monthly average income from my petty profession of"(4) bookings orders for supply of utensils on commission basis is Rs. 5,000/-. I am a married person with three school going children aged 15, 10 & 8 and living in a friend's house as caretaker without any rent/licence fee or hire charge....

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....as invited attention of the Court to Asha Rubber Industries v. Collector of Central Excise - 1988 (34) E.L.T. 528 (Kar.) and Rajinder Kumar R. Shah v. Collector of Customs - 1992 (58) E.L.T. 64 (Kar.), wherein it has been held that failure on the part of the Tribunal to apply the test of prima facie case and failure to take into consideration whether the petitioner is or is not possessed of suffic....