2003 (5) TMI 366 - AT - Customs

Appeal to Appellate Tribunal - Limitation - Delay in filing appeal - Stay/Dispensation of pre-deposit

Summary

Issues:
1. Delay in filing appeals
2. Stay applications seeking waiver of pre-deposit and stay of recovery in customs duty
3. Confirmation of demands of customs duty on imported raw materials under DEPB Scheme with forged DEPB scrips

Issue 1: Delay in filing appeals

The judgment addresses a delay of 17 days in filing 4 appeals, attributed to the time taken to receive case records from the previous Counsel. The appellants' Counsel explained the delay, which was accepted, considering the evidence of the previous Counsel's involvement. The delay was condoned, and the appeals were accepted.

Issue 2: Stay applications seeking waiver of pre-deposit and stay of recovery in customs duty

The stay applications sought waiver of pre-deposit and stay of recovery for various customs duty amounts confirmed by the adjudicating authority and sustained by the first appellate authority. The appellants imported raw materials under the DEPB Scheme with forged DEPB scrips, leading to demands of customs duty. The appellants claimed they were unaware of the DEPB scrips' forged nature, believing them to be genuine due to endorsements by Customs authorities. The Tribunal acknowledged the appellants' lack of access to DGFT correspondence with Customs, leading to a decision to grant a 50% waiver of the duty amount, following a precedent set by the Bench in similar cases.

Issue 3: Confirmation of demands of customs duty on imported raw materials under DEPB Scheme with forged DEPB scrips

The judgment emphasized that once a document is found to be forged, any benefits claimed based on it hold no legal consequence. Despite the appellants' belief in the DEPB scrips' genuineness, the lack of access to DGFT correspondence hindered their case. The Tribunal decided to grant a 50% waiver of the duty amount, considering the circumstances and the rebuttable presumption under Section 114 of the Evidence Act. The appellants were directed to pre-deposit 50% of the duty amounts within a specified period, following the Bench's precedent.

This comprehensive analysis of the judgment highlights the issues of delay in filing appeals, the requests for waiver of pre-deposit and stay of recovery in customs duty, and the confirmation of demands based on imported raw materials with forged DEPB scrips. The Tribunal's decisions and considerations regarding each issue are detailed, providing a clear understanding of the legal proceedings and outcomes.