Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1997 (12) TMI 172

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n, SDR, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. This is a stay application filed against the order of the Commissioner of Customs, New Delhi dated 28-10-1997 imposing a penalty of Rs. 25 lakhs on the appellants and confiscating 413 kgs. of saffron, one Video Camera; and 75 cartons of pistachio with an option to redeem the same on payment of redemption fine of Rs. 25 l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... th the consignments of pistachio. In reply to the SCN calling upon him to show cause as to why the items imported should not be confiscated and penalty imposed, Shri S.S. Kapoor submitted that he had never ordered the import of the 75 cartons of saffron or video camera and the presence of saffron and video camera in the consignment came to be known to him only on 28-8-1997 from the Fax message rec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the saffron was also sent along with the consignment of pistachio. In any event he submitted that the quantum of penalty and redemption fine was too harsh in the circumstances of the case. 4. Ld. SDR, Shri P.K. Jain, on the other hand submitted that this was a clear case of mis-declaration and an attempt to smuggle high valued goods without declaring the goods in the Bills of Entry. He submitt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ancial hardship though no supporting evidence had been brought on record. 6. Taking all the relevant factors into consideration we direct the applicant to deposit a sum of Rs. 10 lakhs (Rs. Ten lakhs) on or before 5th March, 1998 and report compliance thereof on 16th March, 1998. On the deposit of the aforesaid amount on or before 5-3-1998 demands/recovery of the balance amount confirmed by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates