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Mr. Stephen Rosario, Proprietor Versus The Commissioner of Customs & The Customs, Excise & Service Tax

2015 (12) TMI 1034 - MADRAS HIGH COURT

Waiver 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 an .....

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; 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 examin .....

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Ms. K.B.K. Vasuki, JJ For the Petitioner : Mr. Hari Radhakrishnan For the Respondent : Mr. K. Mohanamurali JUDGMENT V.RAMASUBRAMANIAN,J The appellant has come up with the above appeal challenging a condition imposed by the second respondent Tribunal, .....

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anding Counsel takes notice for the respondents. 3. The export consignment of 12 MTs of cargo declared as industrial salt was detained by the Intelligence, in the Container Freight Station at Maduravoyal, Chennai. The consignment had actually been br .....

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ly, an order in original was passed by the Commissioner of Customs on 29.3.2011 directing confiscation of the goods valued at ₹ 82,83,633/- under Section 113(d) and (i) of the Customs Act, 1962 read with Section 3(3) of the Foreign Trade (Devel .....

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the Customs Act were also imposed, apart from three other penalties. 5. As against the order in original, the appellant filed two appeals in C/S/155/2011 and C/192/2011 before the second respondent Tribunal. The second respondent Tribunal set aside t .....

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permanent confiscation of the goods and imposed a penalty of ₹ 20 lakhs under Section 114(i) and ₹ 2 lakhs under Section 114(AA) of the Act. 6. Finding that the remedy became much worse than the disease, the appellant filed a fresh appea .....

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ht weeks. Aggrieved by the said order of the Tribunal, the appellant is before us. 7. 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 cond .....

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