9911796707
TMI Blog2010 (7) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... . T. Tiju, SDR, for the Respondent. [Order per: P.C. Chacko, Member (J)]. - In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of customs duty of Rs. 47,19,628/- on 72 containers (with interest on duty) as also in respect of a penalty of Rs. 5,00,000/- imposed on them. This is second round of litigation. In the first round, we had set aside the order or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of importation as also to furnish documentary evidence thereof to the satisfaction of the Assistant Collector and also to pay the duty leviable thereon in the event of default. The Assistant Collector could extend the aforesaid period of six months if sufficient cause was shown to his satisfaction by the importer. The impugned demand of duty is on the ground that the containers were not shown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd application are against the order passed by the learned Commissioner pursuant to our remand order. 2. The case of the appellant as it is sought to be brought forth by their counsel today is that the learned Commissioner travelled beyond the scope of the Tribunal's remand order. The learned SDR submits that the remand of the case was for the limited purpose of considering any 'secondary evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for waiver of predeposit and stay of recovery should primarily rest on the merits of the case. Therefore, the question whether the learned Commissioner overstepped our remand order is not liable to be considered seriously at this stage and the same will be considered at the final hearing stage. One crucial fact which we have noted in this case is that the provisions of Section 138C of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect for the present purpose. Prima facie, the appellant is liable to pre-deposit 1/9th of the amount of duty demanded by the Commissioner, which would work out to around Rs. 5.5 lakhs. We direct them to pre-deposit this amount of Rs. 5.5 lakhs within four weeks and report compliance on 6-9-2010. In the event of due compliance, there will be waiver of pre-deposit and stay of recovery in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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