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Issues:
1. Stay application seeking exemption from pre-deposit of duty and penalty. 2. Alleged evasion of customs duty through false declaration of goods' value and origin. Analysis: 1. The stay application requested exemption from pre-deposit of duty and penalty imposed under Order-in-Original. The duty demand amounted to over Rs. 38 lakhs with an equal penalty. The case faced multiple adjournments due to the appellant's requests, leading to a final decision being made. The Tribunal declined further adjournments and proceeded with the hearing based on the submissions made by the learned SDR. Consequently, the Tribunal made a decision on the stay application. 2. The duty demand arose from the import of two consignments of motor parts/condenser by the appellant. Discrepancies were found in the declared values of the goods at different customs locations, raising suspicions of evasion. The appellant initially declared a significantly lower value for the goods at Thiruvananthapuram compared to the value declared for similar goods in Delhi. Despite attempts to differentiate the goods based on origin during adjudication, the Commissioner found the explanations unsatisfactory. The Tribunal observed a strong case against the appellant, noting the vast price variation and false declarations aimed at evading customs duty. Consequently, the Tribunal directed the appellant to make a pre-deposit of Rs. 20 lakhs within six weeks as a condition for appeal consideration, highlighting the seriousness of the alleged customs duty evasion. This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the Tribunal's decision regarding the stay application and alleged evasion of customs duty through false declarations.
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