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2015 (9) TMI 920 - CESTAT KOLKATA

2015 (9) TMI 920 - CESTAT KOLKATA - TMI - Waiver of pre deposit - Penalty u/s 114A - exemption from payment of duty in terms of Notification No.48/1999-CUS dated 29.4.1999 - diversion of imported goods to DTA - export obligation - Held that:- Applicant had not fulfilled the export obligation as required therefore, we are of the view that the applicant could not able to make out a prima facie case for total waiver of pre-deposit of dues adjudged in both the cases. - Partial stay granted. - Stay P .....

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re and penalty of ₹ 3.89 Crore imposed under section 114A of Customs Act, 1962 (Appeal No.Cus.Ap.70075/13). 2. None present for the applicants. However, there has been a request from the applicant vide letter dated 10.2.2015 whereby Shri Anil Kumar Mehensaria prayed that the matter be decided on its merit. Accordingly, the applications are disposed of after hearing the ld.AR for the Revenue. 3. Stating the facts in nutshell, the ld.AR for the Revenue submitted that the applicant during the .....

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categorically recorded a finding of the DGFT in this regard at para 27 and 28 of the order and finally concluded that the applicant had failed to fulfill the condition of Notification No.48/1999-CUS and consequently confirmed the demand. In the subsequent case also the applicant had failed to fulfill the export obligation, a fact confirmed in the Order-in-Original No.KOL/CUS/PORT/79/2012 dated 16.11.2012, which was not challenged by the applicant. In the second case the Revenue has come in Appea .....

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