2013 (10) TMI 804

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..... at the stage of final hearing. Considering the opinion of CLRI, we direct the applicant to make a pre-deposit of Rs.1,20,000 within six weeks for admission of appeal. Upon deposit of the same, the balance dues adjudged shall remain waived and recovery thereof stayed till the disposal of the appeal - stay granted partly. - C/40105/2013 - - - Dated:- 10-5-2013 - Pradip Kumar Das And Mathew John, .....

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..... ed as finished leather. On the strength of such report, the matter was adjudicated resulting in confiscation, redemption fine, penalty and demand for export duty. After relief given in first appeal the redemption fine imposed is Rs.61,500/- and the personal penalty imposed is Rs.2,46,358/-. Export duty of Rs.2,46,358/- is also demanded. Drawback amounting to Rs.25,868/- is also denied. 2. Aggrie .....

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..... 2012 and the confiscation was upheld and the demand of export duty was also confirmed and, therefore, he prays that pre-deposit may be ordered. 4. Considered arguments on both sides. 5. It is seen from the records that the applicant has not diligently done the export. The question whether absence of one process can lead to the conclusion that goods were not finished leather will be looked into .....

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