Home Case Index All Cases Customs Customs + HC Customs - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 301 - HC - CustomsWaiver of pre deposit - Whether, Tribunal in passing order of two different amounts by way of predeposit and bank guarantee in the Stay Petition for waiver of predeposit of penalty amounts to non application of mind, self contradictory and therefore, unsustainable in law when the Directorate is already having seized Indian currency which was not confiscated and the foreign currencies could not have been seized through addendum without affording opportunity - Held that:- In the order under challenge at more places than one the Tribunal has observed that the main appeal arising out of the adjudication dated 22.1.2010 and the subsequent addendum dated 15.2.2010 raises several questions of facts and law. After noting the rival contentions, the Tribunal in paragraph 7 has observed that no final view can be expressed at the stage of grant of stay but the grounds would require indepth consideration. Apart from the violation of principles of natural justice, the other aspects on merits also require deeper scrutiny. The Tribunal has observed that it is convinced that the appellant has an arguable case. In the circumstances, we do not think why the conditional order was passed. The direction to deposit 10% of the total amount of penalty and to furnish bank guarantee for the balance 90% of the sum adjudicated and demanded, in effect and in substance means denial of stay. This is clear from the conditions that have been imposed. Once the case is arguable and the Tribunal is required to consider several grounds and indepth, then we do not see justification for imposition of such conditions. - Stay granted.
|