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TMI Blog2014 (6) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to consequence of law. The goods were confiscable under Customs Act, 1962. The goods remained to be MOP all along without being controverted by any evidence led in that behalf - The acts and omissions of the appellants caused jeopardy to public revenue, and hampered interest of the economy. Both appellants were conduits to facilitate export of MOP to unjustly enrich the exporter at the cost of Public Revenue. Therefore it is difficult to dispense with the requirement of pre-deposit when Revenue has a prima facie case and balance of convenience tilts in its favour. - stay granted partly. - C/59071-59072/2013-CU(DB) - STAY ORDER NO. 51666-51667 - Dated:- 8-5-2014 - Mr. D.N. Panda and Mr. Manmohan Singh, JJ. For the Appellant : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the past shipping bills depicted in Para 12 of the adjudication order were attempted to be exported and exported by one M/s Shiva International, 17/17 Patti Mehar BARAUT, Dist. Baghpat Utar Pradesh claiming IEC No. 0509067701, procuring such goods from M/s. Shree Gopal Sales of 1/30 Ram Chowk, Ram Bazar, Kashmere Gate, Delhi. The MOP exported and attempted to be exported were mis-declared as Oil Well Drilling Chemical for Industrial use. The live consignment was seized and confiscated granting option to redeem the same subject to other consequence of law against the exporter. Both the present appellants were found to be abettor to the offence above committed and faced penalties. 5. Record reveals that both kind of exports were without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants having acted only on the instruction of the exporter believing him honestly, without having any interest of what so ever in the export, they deserve consideration. Therefore when they discharged their duty lawfully, penalising them shall be unfair. 10. On the other hand, Revenue submitted that when MOP was meant for Indian farmers at a subsidised price, those were exported and attempted to be exported procuring from domestic market at subsidised price. Both, the CHA and G card holder appellant had perfect knowledge about the description, nature and character of the goods. They were actively involved and had exclusive knowledge about customs law and procedure as well as restriction on the impugned goods. They cannot claim inn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions of the appellants caused jeopardy to public revenue, and hampered interest of the economy. Both appellants were conduits to facilitate export of MOP to unjustly enrich the exporter at the cost of Public Revenue. Therefore it is difficult to dispense with the requirement of pre-deposit when Revenue has a prima facie case and balance of convenience tilts in its favour. 15. Material facts and evidence on record suggests that no direction for predeposit shall cause irreparable injury to Revenue. Therefore to work out an interim modality, making an overall assessment of the gravity of the matter, strength of evidence gathered by Revenue, material facts on record and attendant circumstances of the case as well as following the ratio la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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