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2016 (7) TMI 980 - CESTAT AHMEDABADPre-deposit of 1% of the total penalty - allegation of illegal export of Muriate of Potash (MOP) Fertilizer grade, without a valid license - Held that:- At this stage, the penalties imposed on the applicants may look very harsh, but, if the gravity of allegation/offence is considered, against the backdrop of evidences and at the stage of final hearing of these appeals, if it could be established by the Revenue that the goods exported was not Industrial Salt but MOP and the said act was possible by diversion of the MOP imported at concessional rate of duty and meant to be used as fertilizer by the Indian farmers, then the case would tilt in favour of Revenue, in as much as smuggling of MOP out of the Country could be a reason for socio economic plight of farmers who are driven to end their life facing insurmountable hurdles like deficit of rain, shortage of fertilizers etc. We have carefully considered the financial hardships pleaded by other applicants. Considering overall circumstances of the case, the financial hardship expressed and also keeping in view the interest of Revenue, and considering the fact that the Hon'ble Gujrat High Court has remanded the matter for reconsideration, we are of the considered opinion that it would be appropriate to direct each of the applicants to make the specified pre-deposit against the penalty imposed as per the table. Partial relief granted - Stay order modified.
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