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Issues involved: Appeal against order of Customs, Excise and Service Tax Appellate Tribunal requiring pre-deposit for hearing, alleged overvaluation of exported garments, demand for refund of drawback amount, dismissal of appeal for non-deposit.
Customs, Excise and Service Tax Appellate Tribunal Order: The Tribunal ordered the Appellants to make a pre-deposit of Rs. 2.5 crores as a condition for the hearing of the appeal. The appeal was dismissed as the Appellants did not deposit the required amount within the stipulated time frame. Alleged Overvaluation of Exported Garments: The Appellants were accused of grossly overvaluing exported garments to potentially gain benefits based on the inflated export value. The Revenue raised a demand of Rs. 22 crores against the Appellants for this reason, which was confirmed after adjudication. Demand for Refund of Drawback Amount: The Appellants were found to have received drawback benefits amounting to Rs. 22 crores for goods sent to Moscow via Finland. Despite the order to return the money, the Appellants did not comply, leading to the appeal before the Tribunal. Dismissal of Appeal: The High Court, after considering the facts and circumstances of the case, declined to interfere with the Tribunal's order dated 26th March, 2007, or the requirement for pre-deposit. The Court noted that the Appellants had benefitted by Rs. 22 crores and could have easily deposited Rs. 2.5 crores as directed by the Tribunal. No substantial question of law was found to arise for determination, and the appeal was ultimately dismissed.
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