Home Case Index All Cases Customs Customs + AT Customs - 2010 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 477 - AT - CustomsRelease of goods pending appeal – Tribunal to invoke its powers under Rule 41 of the CESTAT (Procedure) Rules, 1982 - Tribunal has allowed provisional redemption of confiscated goods on payment of duty and redemption fine without insisting on payment of penalty - reason given in this interim order that only duty and fine are related to the goods and not the penalty - Commissioners (Appeal) and the Tribunal have only discretionary power to waive the requirement of pre-deposit of duty, interest and penalty in case of undue hardship for the purpose of hearing an appeal under Section 129E but not for release of goods prior to deciding an appeal - importer, has a choice to take release of the goods on payment of duty, redemption fine, and penalty adjudged, subject to the outcome of an appeal before the appellate authorities. It is thus clear that the petitioners who are in the business of marble and have become a habitual importer of goods inspite of the fact that they are very well aware of ie law that the imports have to be backed by a valid licence. Inspite of this, if the petitioners are repeatedly including in importing marbles without licence, or subsequently obtain licence to cover up illegal imports then it would be a duty of writ Court to arrest such tendency prevailing amongst the importers of the goods.
|