2025 (11) TMI 1123

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....kash Verma, Sr. Standing Counsel, CBIC with Ms. Aanchal Uppal Adv. for R-1&4., Ms. Akanksha Gupta, Adv. for R-3/UOI. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 70009/2025 & CM APPL. 70010/2025 in W.P.(C) 17021/2025 (for exemption) CM APPL. 70120/2025 & CM APPL. 70121/2025 in W.P.(C) 17040/2025 (for exemption) 2. Allowed, subject to all just exceptions. The applications are disposed of W.P.(C) 16970/2025 & CM APPL. 69775/2025 W.P.(C) 17021/2025 & CM APPL. 70008/2025 W.P.(C) 17040/2025 & CM APPL. 70119/2025 3. These are three writ petitions seeking waiver of the pre-deposit for filing of the appeal before Customs, Excise & Service Tax Appellate Tribunal (hereinafter, 'CE....

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....d in his statement as under: 6. Statement of Customs broker Sh. Sanjeev Kumar alias Sanjeev Yadav S/o Late Shri N.S. Yadav, Proprietor of Customs broker firm, M/s Sanjeev Kumar (CHA Code AQIPK9095MCH001, F-Card No. 29/2006), R/o-K-385/A, Street No. 6. Mahipalpur Extn, New Delhi 110037, was recorded under Section 108 of the Customs Act on 19.10.2021 (RUD-8) wherein he inter-alia stated that- [XXX] iii. Zakir Khan was introduced to him by his friend Sh. Vaibhav Joshi about 5-6 years ago; that Zakir is an importer of electronics goods; he (Sanjeev) had been providing custom clearing services to Zakir for the past 5-6 years, through his own firm M/s Sanjeev Kumar as well as borrowed CHA licenses such as M/s Expert Car....

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....d supra. S.13.2. 1 impose a penalty of Rs. 2,50,00,000/- (Rs. Two Crores Fifty Lakhs only) on him under Section 112(b)(i) of the Customs Act, 1962 for his various acts and commissions as discussed supra. S.13.3. I impose a penalty of Rs. 5,00,00,000/- (Rs. Five Crores only) on him under Section 114AA of the Customs Act, 1962 for his various acts and commissions as discussed supra. S.15. In respect of Sh. Shyam Singh (Proprietor-M/s Shyam Singh) and Noticee No. 28, I order as under: S.15.1. I impose a penalty of Rs. 2,50,00,000/- (Rs. Two Crores Fifty Lakhs only) on him under Section 112(a)(i) of the Customs Act, 1962 for his various acts and commissions as discussed supra. S.15.2. I impose a pena....

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....position of penalties. 11. In W.P.(C) 16970/2025, there were 424 bills of entry, in W.P.(C) 17021/2025,there were 4 bills of entry and in W.P.(C) 17040/2025 there were 151 bills of entry. There has been such a disparity in the number of bills of entry. Despite the same, the amount of penalty imposed upon the Petitioners is identical. Ld. Counsel for the Petitioners further submits that the Petitioners are in extremely precarious financial condition and cannot afford the payment of the pre-deposit. 12. Ld. Counsels for the Respondents, however, vehemently object and submit that the investigation qua Mr. Zakir Khan was one of the biggest frauds which was unravelled by the Customs Authorities where the kingpin was indulging in mis-declar....