2013 (7) TMI 994 - HC - Customs

Summary

Issues involved:
The judgment involves issues of exemption, condonation of delay, substantial question of law regarding dismissal of appeals, compliance with pre-deposit orders, and disposal of waiver applications.

Exemption and Condonation of Delay:
The court allowed exemption subject to all just exceptions in applications for condonation of delay of 44 days and 41 days in re-filing the appeals. The appeals were filed within time, but office objections delayed the process. The delay was condoned, and the applications were disposed of accordingly.

Substantial Question of Law - Dismissal of Appeals:
The court framed the substantial question of law regarding the dismissal of appeals filed by Rajneesh Sharma and Sunil Jain against personal penalties. The dismissal was based on the non-compliance of depositing a sum of Rs. 1 crore as directed by the Tribunal in a previous order. The court noted the financial difficulties faced by the appellants but emphasized the importance of complying with the deposit conditions set by the Tribunal.

Compliance with Pre-Deposit Orders:
The Tribunal had directed M/s Shree Polymers Private Limited to deposit 50% of the duty confirmed against them, which was later reduced to Rs. 1 crore. However, non-compliance with this order led to the dismissal of the appeal by M/s Shree Polymers Private Limited. In contrast, the appeals by Rajneesh Sharma and Sunil Jain were not directed to deposit personal penalties, indicating pending applications that were not disposed of.

Disposal of Waiver Applications:
In light of the above circumstances, the court ruled in favor of Rajneesh Sharma and Sunil Jain, directing the Tribunal to dispose of waiver applications for pre-deposit and proceed in accordance with the law. The court refrained from expressing any opinion on the merits of the waiver applications. The appellants were instructed to appear before the Tribunal for further proceedings on a specified date.

This summary provides a detailed breakdown of the judgment, addressing each issue involved and the court's decisions regarding exemption, condonation of delay, dismissal of appeals, compliance with pre-deposit orders, and disposal of waiver applications.