9911796707
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Issues:
1. Application for waiver of predeposit of penalties imposed 2. Application for early hearing of the appeal Analysis: 1. The appellants imported poppy seed at a certain value, which was later enhanced by Customs. One importer cleared goods on payment of duty under protest, while the other importer cleared goods on payment of enhanced duty under protest for two bills of entry and on filing bank guarantees for four bills of entry. Both importers filed petitions before the High Court, which directed the Commissioner to issue show cause notices and pass appropriate orders after hearing the importers. The Commissioner confirmed the enhancement but fixed the final price at a different value, held the goods liable to confiscation, and imposed penalties on the importers. 2. The importers argued that the enhancement was not justified based on market quotations and previous contracts at a lower price. They cited a Supreme Court judgment in support of their position, but the Commissioner did not adopt the ratio of those judgments due to the introduction of Rule 10A in the Customs (Valuation) Rules. Considering the financial burden on the appellants and the repetitive nature of the dispute, the Tribunal allowed the early hearing application and granted waiver of predeposit penalties, directing a stay on the recovery during the proceedings. 3. The Tribunal noted that multiple consignments were yet to arrive, and some had already arrived, leading to a potential repetition of similar orders in the future. The financial burden on the appellants was significant, and in consideration of these factors, the Tribunal granted the applications for early hearing, waiver of predeposit penalties, and directed a stay on the recovery of penalties. 4. The cases were scheduled for final disposal on a specified date. Additionally, a prayer was made by the appellants' counsel to direct Customs authorities to clear future consignments on filing bank guarantees. However, the Tribunal declined to pass orders on this application, reasoning that since the Commissioner had allowed clearance in a similar manner in the present proceedings, the same facility would likely be granted for future consignments.
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