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TMI Blog2013 (12) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... lso. Further, in the facts and circumstances of the case, when the department itself took five years to initiate action, it is not understood how the pre-deposit of penalty could be ordered without hearing the case on merits. Accordingly, I set aside the impugned order and direct the lower appellate authority to decide the appeal on merits without insisting on pre-deposit of the dues adjudged agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Order' was obtained from the Custom House before the goods were exported and the shipping line had not included these shipping bills in the EGM No. 9130 filed on 274/10/2004. Thereafter, a show cause notice dated 27/10/2009 was issued to the appellant proposing to impose penalty on the appellant under the provisions of Section114(iii) of the Customs Act, 1962 and also proposing confiscation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned consultant appeared on behalf of the appellant submits that the question of directing pre-deposit of the redemption fine does not arise at all. As per the provisions of the Customs Act relating to stay orders, redemption fine does not come within the ambit of stay and with regard to the penalty, he submits that, in this case, it is the steamer agent and the shipping line who committed the erro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit of penalty could be ordered without hearing the case on merits. Accordingly, I set aside the impugned order and direct the lower appellate authority to decide the appeal on merits without insisting on pre-deposit of the dues adjudged against the appellant, after giving the appellant a reasonable opportunity of being heard. 6. Thus the appeal is allowed by way of remand. The stay applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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