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2014 (12) TMI 1079 - HC - CustomsWaiver of pre deposit - Tribunal has directed the assessee to deposit an amount of ₹ 20,00,000 /- by way of pre-deposit - benefit of notification No.12 /2012 as amended under SI. No.123 - Reclassification of goods - Held that:- Having regard to the overall facts of this case, it is not possible to state that the impugned order does not conform to the principles enunciated - As regards the decision of the Kerala High Court in Binani Zinc Ltd. v. Asst. Collector of Central Excise (1994 (10) TMI 74 - HIGH COURT OF KERALA AT ERNAKULAM) on which reliance has been placed on behalf of the appellant, the same turns upon the facts of the said case wherein though there was an arguable case, the Tribunal has directed pre-deposit of a huge amount as a condition precedent for the hearing of the appeal. In the present case, as noted hereinabove, the Tribunal had directed the appellant to pre-deposit a small fraction of the entire liability under the order-in-original and hence, the said decision would not be applicable to the facts of the present case. The decision of the Delhi High Court in the case of Sri Krishna v. Union of India (1998 (7) TMI 97 - HIGH COURT OF DELHI) also does not carry the case of the appellant any further inasmuch as in the facts of the said case, the petitioners therein were poor persons and were not in a position to deposit the amount as directed by the Tribunal and consequently would have been denied of the valuable right of their appeal being heard and decided on merits, whereas in the facts of the present case, it is not the case of the appellant that is not in a position to deposit the amount as directed by the Tribunal. Tribunal, while considering the appellant's application under section 129E of the Act, has exercised its discretion judicially. Under the circumstances, it is not possible to state that there is any legal infirmity in the impugned order so as to give rise to any question of law, much less a substantial question of law, so as to warrant interference - Decided against assesse.
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