2011 (2) TMI 534

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..... d by A.K. Prased, JCDR, for the Respondent. Order per : P.G. Chacko, Member (J)].  The appeal and stay application were filed by a medical Institution. As suggested by both sides, we have called for the appeal and stay application filed by Dr. Sudhakar Krishnamurthy, Managing Director of the company. Both the stay applications seek waiver of pre-deposit and stay of recovery in respect of t .....

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..... to do with the whereabouts of the goods. In other words, there is no connection between duty liability and redemption of the goods. In this view, it is urged that the appellants be directed to pre-deposit the duty amount also. In this connection, the ld. JDR has claimed support from the decision in the case of Bombay Hospital Trust v. Commissioner of Customs (ACC), Mumbai [2006 (201) E.L.T. 555 ( .....

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..... n and thereby rendered the equipments liable to confiscation and also rendered themselves liable to penalty. Therefore, the appellants will have to pre-deposit the entire amount of penalties. 6. We have not been impressed with the submission of the ld. counsel that even the Commissioner did not find fault with the appellants. It is settled law that Sec. 112 of the Customs Act does not requir .....

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..... ealed against relates to any duty and interest demanded in respect of the goods which are not under the control of the customs authorities, the appellant shall deposit the duty and interest with the proper officer. Obviously, there is no requirement of pre-deposit of duty and interest where the goods to which the impugned order relates are under the control of the customs authorities. In the insta .....

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..... n'ble High Court could, perhaps, be applied to the subject-matter of this case at final hearing stage. We, therefore, hold that there is no requirement of pre-deposit of duty and interest thereof under Sec. 129E of the Act in the instant case. Since the appellants do not propose to redeem the goods at this stage, they cannot be compelled to pre-deposit any amount of fine. But, in respect of the pe .....

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