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TMI Blog2013 (8) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... uncontroverted - Adjudicating authority had brought out the mis-declaration - Authority was quite aware of the character and nature of the goods with the classification of the goods under Customs Tariff Act, 1962 - When he could know that there was a deliberate mis-declaration to willfully export urea from India for undue enrichment he proceeded on the basis of the outcome of the investigation and materials before him. Waiver of pre deposit Penalty u/s 114and 114AA - Assesse failed to avail redemption option against prohibited goods and two years had already expired from the date of seizure - court ordered 30% of the duty to be submitted – on such submission rest of the duty to be waived till the disposal of the issue – decided partly i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... micals for oil well. Considering gravity of the matter in SP/669/2012 (In CA-69/2012) and SP/670/2012 in (CA-70/2012) this Bench took a view that prejudice has been caused to Revenue by mis-declaration - attempting to export urea for which there was a direction for pre-deposit by an elaborate order. All the earlier 25 consignments which is pleaded by the appellant has formed part of adjudication was one of the factors while imposing dose of penalty which were exported two months by the same party. The authority also noticed that the party claimed to have supplied the goods were not in existence for which Authority held that there was subterfuge to Revenue. 4. Heard both sides and perused the record. 5. When shipping bill No. 1163482 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication. When the claimed purchases were investigated, as revealed by para-16 of the order there was foul game played against investigation and sellers were found to be non-existent. Investigations came with the following result which is summarized in para-19 of the order as re-produced below :- "19. Therefore, from the foregoing, it appears that :- (i) All the goods exported as detailed in para-13 above have one description i.e. Mud Additive Chemical (Technical Grade) for oil well. All the exported goods have the similar quantity and have been supplied to same consignee. This has been accepted by the exporter and is conclusively suggestive of the fact that the same goods have been supplied in the past consignment by the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illfully supplied the restricted items to the exporter for exporting the same out of India illegally." 7. When the incriminating material came before investigation inculpating the appellant, there was no scope to adjudicate in favour of the appellant at the adjudication stage. Prima facie it appears that adjudication has not proceeded erroneously. Prima facie it also appears that fraud was committed against Revenue as is revealed from reasoned and speaking order. We are therefore unable to waive requirement of pre-deposit when the appellant failed to avail redemption option against prohibited goods and two years have already expired from the date of seizure and whether the goods are having any value by its nature is doubtful. To protect t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharge the aforesaid pre-deposit, that may not cause hardship to the appellant. Keeping such averment in view, we direct that Rs. 5 lakhs (Rupees Five lakhs) shall be deposited within four weeks from today and challan be produced before adjudicating authority within a week thereof to examine compliance and the second instalment of Rs. 5 lakhs (Rupees Five lakhs) shall be payable within six weeks of expiry of above four weeks. Thus entire pre-deposit shall be made in two instalments as above within ten weeks from today. Compliance shall be made on 17.12.2012. In absence of compliance appeal shall stand dismissed without further notice. (Dictated pronounced in open Court) D N Panda, Member (J) Mathew John, Member (T) 9. While ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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