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TMI Blog2025 (4) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... K SINGH-PR-COMMR-ICD-IMPORT-TKD dated 31st January, 2020 passed by the Office of the Principal Commissioner of Customs (Import), ICD, Tughlakabad, New Delhi. 3. Additionally, the present petition also challenges the orders of the Customs Excise & Service Tax Appellate Tribunal (hereinafter 'Appellate Tribunal') which have repeatedly mandated that the pre-deposit amount should be paid by the Petitioner in order to seek appellate remedies against the Order-in-Original dated 31st January, 2020. 4. In effect, what Ms. Manish, ld. Counsel for Petitioner seeks through the present Petition is a waiver of pre-deposit amount on the ground that the total pre-deposit is to the tune of Rs. 59,17,834/- and out of that Rs. 15,00,000/-, in terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Further, reliance has also been placed on the decision in Government of Andhra Pradesh & Ors. v. P. Laxmi Devi (Smt.), (2008) 4 SCC 720 wherein the Supreme Court held as under: "28. We may, however, consider a hypothetical case. Supposing the correct value of a property is Rs 10 lakhs and that is the value stated in the sale deed, but the registering officer erroneously determines it to be, say, Rs 2 crores. In that case while making a reference to the Collector under Section 47-A, the registering officer will demand duty on 50% of Rs 2 crores i.e. duty on Rs 1 crore instead of demanding duty on Rs 10 lakhs. A party may not be able to pay this exorbitant duty demanded under the proviso to Section 47-A by the registering officer in such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g W.P.(C)15448/2024 titled M/s Wide Impex v. The Principal Commissioner of Customs (Import) & Ors. seeking that the appeal which has been rejected for want of pre-deposit be set aside and the matter may be heard on merits by Appellate Tribunal. 11. The prayer in the said writ petition was as under:- "(a) Issue a writ order or direction in the nature of certiorari to set-aside the Final Defect Miscellaneous Order No.25/2023 dated 14.02.2023, in Customs Defect Miscellaneous Application No.50231/2022 in Customs Defect Appeal Diary No.50014/2021, passed by the Learned Customs, Excise and Service Tax Appellate Tribunal, New Delhi; and (b) Issue a writ order or direction in the nature of mandamus to the respondent to consider the appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment by requesting that the bank guarantee of Rs. 15,00,000/- which was furnished at the time of the provisional release of the goods, be encashed. The petitioner also contended that since the goods have not been cleared and are lying with the Customs Authorities, the value of the goods be also reckoned towards the pre-deposit. 6. The said contention was not accepted by the Customs Authorities and, in our view, rightly so. The bank guarantee was furnished by the petitioner for a specific purpose of release of the goods and cannot be used at the instance of the petitioner, for a completely different purpose. However, even if it is accepted that the bank guarantee could be invoked for making the pre-deposit, admittedly the amount availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant prays that one month further time may be granted. 3. List on September 28, 2022 by which time the appellant shall take appropriate steps so that the bank guarantee can be invoked by the Department and the balance amount may also be deposited." 15. Vide order dated 28th September, 2022, one month time was requested by the Petitioner which was subsequently granted by the Appellate Tribunal to deposit the balance amount. 16. On 4th November, 2022, another one month was granted to make the pre-deposit and finally on 14th February, 2023, the appeal was dismissed for not furnishing the mandatory pre-deposit amount. 17. Vide the present petition, the Petitioner is again effectively seeking to challenge the same dismissal of or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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