2013 (12) TMI 404

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..... al and stay application are directed against the Order-in-Appeal No. 360-361/MCH/Addl/Export/2012 dated 04/07/2012 passed by the Commissioner of Customs (Appeal), Mumbai Customs Zone -I. 2. The appellant, M/s Aristo Exports, had two shipping bills Nos. 5368614 and 5368697 dated 11/11/2004 consisting of 1278 packages of plastic household moulded articles and the vessel carrying the goods sailed on .....

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..... rred an appeal before the lower appellate authority who directed the appellant preferred an appeal before the lower appellate authority who directed the appellant to make a pre-deposit of 50% of the total demand confirmed within a week. Inasmuch as the appellant did not make the pre-deposit as ordered, she dismissed the appeal for non-compliance with the interim order. Hence the appellant is befor .....

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..... ubmissions. As rightly pointed out by the learned consultant, pre-deposit of redemption fine is not at all warranted while hearing the stay application and, therefore, the Commissioner (Appeals) was clearly in error when she directed pre-deposit of 50% of the redemption fine also. Further, in the facts and circumstances of the case, when the department itself took five years to initiate action, it .....

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