2013 (9) TMI 620 - AT - Customs

Waiver of pre deposit - Stay application - whether they are willing to make a pre-deposit in the case and if so to what extent assessee submitted that they were willing to make a pre-deposit Held that - Accepted the offer made by the assessee and directed the assessee to make a pre-deposit on such submission Commissioner (Appeals) shall hear the appeal decided in favour of assessee.

Summary

Issues:
- Appeal against order imposing penalty for delayed filing of Consol General Manifest (CGM)
- Failure to comply with pre-deposit requirement leading to dismissal of appeal
- Appellant's contention of delay in filing CGM in only 20 cases

Analysis:
1. The appeal was filed against the order-in-appeal imposing a penalty of Rs.11,18,000 on the appellant for delayed filing of the Consol General Manifest (CGM) in 1118 cases. The lower appellate authority directed the appellant to make a pre-deposit of Rs.4.5 lakhs, which the appellant failed to do, resulting in the dismissal of their appeal for non-compliance with Section 129E of the Customs Act, 1962.

2. The appellant's counsel contended that the delay in filing the CGM was only in 20 cases, and in the remaining cases, the delay was due to reasons beyond their control. Upon questioning by the Bench, the appellant's advocate expressed willingness to make a pre-deposit of Rs.2 lakhs. Consequently, the Tribunal directed the appellant to make the pre-deposit within four weeks and report compliance before the Commissioner of Customs (Appeals), Mumbai-III by a specified date.

3. Upon compliance with the pre-deposit requirement, the Commissioner (Appeals) was instructed to hear the appeal on its merits and pass an order accordingly. The appeal and stay application were disposed of in the manner outlined in the judgment, providing a resolution to the issues raised regarding the penalty for delayed filing of the CGM and the failure to comply with the pre-deposit requirement leading to the dismissal of the appeal.