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2013 (10) TMI 575 - AT - CustomsRectification / Modification of Stay Order Held that - The Bench while passing the order of pre-deposit of 50% of the amount of penalty imposed under Section 114 of the Customs Act, 1962, had gone into detail the submissions made by the learned counsel - we have specifically mentioned that the appellants have made wrong declarations in the export documents and hence the issue needs to be considered in detail which can be done only at the time of final disposal of the appeals - We were of the prima-facie view that the appellants have not made out a case for complete waiver - We do not find any reason for modifying our stay order - Accordingly, applications for modification of our stay order are dismissed.
Issues: Modification of stay order for depositing penalties under Section 114 of the Customs Act, 1962.
Analysis: 1. The appellant filed applications seeking modification of the stay orders requiring them to deposit 50% of penalties imposed under Section 114(ii) of the Customs Act, 1962 and report compliance. The appellant's counsel argued that penalties under Section 114 should not apply as there was no confiscation of goods meant for export, relying on the provisions of Sections 113(i) and 114(3) of the Customs Act, 1962. The counsel also highlighted financial hardship faced by the appellants. 2. The departmental representative contended that the stay order had already considered all submissions made during the hearing of the stay petitions. After evaluating both sides' arguments, the Bench concluded that the order requiring pre-deposit of 50% penalty amount under Section 114 was justified. The Bench noted that the appellants had made incorrect declarations in export documents, indicating a need for detailed consideration at the final disposal stage. The Bench found no grounds for complete waiver of the pre-deposit requirement and dismissed the applications for modification of the stay order. 3. Upon a request from the appellant's counsel for additional time to comply with the pre-deposit order, the Bench granted an extension of eight weeks for compliance, setting a deadline for reporting compliance by a specified date. The appellants were warned that failure to comply with the order would result in the appeals being at risk of dismissal without further leniency. The Bench's decision was dictated and pronounced in court, concluding the proceedings.
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