Home Case Index All Cases Customs Customs + AT Customs - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 156 - CESTAT, MUMBAIOrder of Confiscation of the imported ATM machines and terminal computers – Final disposal of appeal itself not proper at stay stage - misdeclaration of value and fraud – statements accepting misdeclaration not retracted – undervaluation not challenged – prima facie case for demand of duty and penalty – appellant admitted that what was imported was modem only so question of remanding the matter for ascertaining correct classification not arises – Whether this case is fit for remand without pre-deposit at the stay stage Case remanded by Member (Judicial) for denovo adjusidcation while hearg stay application without examinng merits – Member (Technical) noting that order was reserved and during hearing remand aspect not before Departmental Representative and matter argued only for stay petition - held that remand cannot be ordered without putting other side to notice and noting its objections who may be ill prepared for such eventuality – reasoning of Member (Technical) against allowing appeals at stay stage by way of remand without pre-deposit, agreed with by Third Member – Pre-deposit directed – However, bank not being party to mis-declartion, entitled to waiver of pre-deposit of penalty – Indian subsidiary of foreign supplier prima facie liable to penalty as entire conspiracy was hatched to overcome import restrictions – but penalty cannot be imposed on company u/s 112(b) of Customs Act, 1962 – since destruction of documents not contested in writ appeal and hence plea on violation of natural justice not acceptable
|