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2015 (12) TMI 1034 - HC - CustomsWaiver of pre deposit - Confiscation of goods - Imposition of redemption fine and penalty - Held that:- At the time when the appellant filed an appeal against the first order in original dated 29.3.2011, the Tribunal entertained the appeal without any pre-deposit condition and disposed of the appeal at that stage itself. As a matter of fact, the appellant was better off with the first order in original dated 29.3.2011. At that time, he had the option of redeeming the goods upon payment of ₹ 20 lakhs. - appellant is worse off and the Department is better off with an order directing permanent confiscation of the goods worth ₹ 82,83,633/-. Therefore, the question of hardship that could be caused to the appellant has not been examined in the proper perspective by the Tribunal in the impugned order - Pre deposit amount reduced - Decided partly in favour of assessee.
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