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2014 (8) TMI 736 - HC - CustomsWaiver of pre deposit - Misdeclaration of goods - export of Muriate of Potash (MOP) of fertilizer grade as Oil Well Chemical (drilling chemical additive) - Smuggling of goods in violation of the relevant notification of the DGFT - appellant failed to establish that it had procured the goods from a seller - Held that:- Tribunal has noted prima facie that the goods which were attempted to be exported were MOP as demonstrated by the report of two laboratories and other material facts and evidence on record - The order of the Ahmedabad Bench of the Tribunal virtually contains no reason at all. On the contrary, in the impugned order, the Tribunal has furnished cogent reasons and also dealt with the issue of financial hardship. On the balance, the Tribunal has directed a deposit of ₹ 20.00 lacs. The impugned order of the Tribunal does not suffer from any perversity nor does the appeal raise any substantial question of law. However, the time for depositing ₹ 20.00 lacs granted by the Tribunal is extended by a further period of four weeks.
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