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2013 (8) TMI 849 - AT - CustomsOrigin of Goods – Demand of Anti-Dumping Duty - Confiscation of Goods - The importers explained that origin of goods to be Malaysia but on verification, it showed that the certificate of origin showing Malaysia as country of origin was false. - Appellant contended that he is not importer - The Commissioner vide his Order-in-Original primarily basing on the various statements of Shri Nalin Bakul Zaverilal Mehta has come to the conclusion that the real owner of the imported vitrified tiles was Shri Nalin Bakul Zaverilal Mehta and the names of three companies/firms were used by him to shield himself for future liabilities. Held that:- A statute to be construed according “to the intent of them that make it” and “the duty of judicature is to act upon the true, intention of the Legislature - the mens or sententia legis” - The expression, ‘intention of the Legislature was a shorthand reference to the meaning of the words used by the legislature objectively determined with the guidance furnished by the accepted principles of interpretation - State of Himachal Pradesh v. Kailash Chand Mahajan[1992 (2) TMI 322 - SUPREME COURT] - The true or legal meaning of an enactment as derived by considering the meaning of the words used in the enactment in the light of any discernible purpose or object which comprehends the mischief and its remedy to which the enactment is directed - The wording used in Section 129E is infallible as it reads as “the person desirous of appealing against such decision or order shall pending appeal, deposit with the proper officer the [duty and interest] demanded or the penalty levied”. Appellant cannot be absolved of the liabilities and responsibilities only on the basis of certain commissions and omissions - Prima facie the adjudicating authority cannot be faulted at this juncture. Waiver of Pre-deposit - No strong prima facie case was made out for complete waiver of the amounts involved – 2 crores were ordered to be submitted as pre-deposit – stay granted partly.
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