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2010 (10) TMI 425 - CESTAT, MUMBAIWaiver of pre-deposit - Financial hardships - Appelant stated that he filed income tax returns upto 2005-06, whereas in his affidavit dated 21-10-08 he stated that he never filed any income tax returns as his income was within exemption limit - Before this Tribunal, he is proved to be dishonest inasmuch as, in his affidavit, he stated a lie by stating that he never filed any income tax returns - He has not offered any satisfactory explanation as to why he chose to state a lie in the affidavit - The appellant has, by his conduct, shown that he has prayed for the said relief through dishonestly swearing an untrue fact before the Tribunal - In these circumstances, the plea of financial hardships made in this application cannot be accepted. Waiver of pre-deposit - In the affidavit affidavit dated 27-7-06 is just contradictory to what the appellant stated in his statements under Section 108 - the appellant, before the investigating officers, stated that he had imported the goods at the behest of one Shri Ashok Mehta -However, he was not in a position to give the identity of Mr. Ashok Mehta - In the affidavit dated 27-7-06, he admitted that he, and no one else, was responsible for the subject import - There is no evidence on record to show that the fact recorded by the appellant in the affidavit was subsequently retracted - Plea is hard to believe, inasmuch as the net weight of the goods is 1500 grams and the total weight of the packaging material is claimed to be around 35 kg - The subject import was made in June 2006, which is much after the cited imports and hence cannot be said to be contemporaneous imports - Hence, the appellant has not made out a reliable case against the assessable value determined by the Commissioner - Direct to pre-deposit.
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