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2008 (9) TMI 766

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..... anish Kumar, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. In this case five containers of Red Sanders Wood for export weighing 54,850 MT and valued at Rs. 2,19,40,000/- were seized while being attempted to be exported out of India. The Adjudicating Commissioner has imposed a penalty of Rs. 5.00 Lakhs on the appellants CHA and has also .....

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..... tes the decision of the Honourable Kolkata High Court dated 17-4-2008 in the case of Dilip Chakraborty v. Union of India Others in Writ Petition No. 312 of 2008 in which Hon ble High Court remanded the matter for rehearing of the Stay Petition on the ground that the goods were lying with the Customs Authorities and Tribunal did not consider the question of undue hardship while ordering pre-depos .....

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..... a for waiver of the requirement of pre-deposit. 6. We have considered the submissions from both sides and perused the case records. There is a clear case of attempted illegal export of huge quantity of prohibited Red Sanders Wood weighing about 55 MT and valued at over Rs. 2.19 crores. The contraband goods were obtained in five containers and entered for export in to the Customs area. Prima faci .....

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..... nd interest in respect of the seized goods, which have been absolutely confiscated and hence vests with the Central Govt. The appellants are neither claiming ownership of the confiscated goods nor are challenging the confiscation of the same. Their challenge is only against the penalty imposed on them. Hence, pre-deposit of the penalty cannot be waived in their case on the ground that the impugned .....

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..... ments made by the ld. Advocate for the appellants, we are of the view that there is no case for complete waiver of the pre-deposit of the penalty of Rs. 5.00 Lakhs imposed on the appellants especially keeping in view the gravity of the case. However, considering the fact that the other appellant has been asked to pre-deposit an amount of Rs. 20,000/- only, we direct the appellants in this case als .....

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