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TMI Blog2015 (4) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... terest at the rate of 9%. The appellant undertakes to deposit the amount claimed from him by the Collectorate of Customs and Central Excise, Shillong , along with interest above-mentioned, within four weeks from today. In the event of the appellant not making the above deposit, the instant appeal will be deemed to have been dismissed, resulting in the revival of the proceedings pending before the Chief Judicial Magistrate, Imphal , Manipur. In case such a deposit is not made, it shall also be open to the Customs Department, to recover the amount due, as arrears of land revenue. - Decided conditionally in favour of assessee. - Criminal Appeal No. 2017 of 2009 - - - Dated:- 18-3-2015 - Jagdish Singh Khehar And S. A. Bobde,JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order in writing from proper Customs and Central Excise authorities. I further agreed that in the event of any loss of the goods which is arising out of any act on my part or negligence in keeping and preserving of the goods which I established to be delivered, I will be bound to compensate such appropriate amount to the Department of Customs and Central Excise, Shillong which is equivalent to then seizure value of the goods. (emphasis is ours) The pleadings in this case, as also, the factual position emerging out of the orders available on the record of this case indicate that the entire component of javitir (mace) was not available with the appellant. Likewise, a part of the cloves and cardamoms, handed over to him, were also no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnam Singh he has caused a loss of ₹ 32 ,94,000 to the Department his conduct of non payment of the said amount or of failure to give explanation for the removal of the said cloves and Cardamoms from the custody causing loss to the department which includes public revenue as well as his missing from his place of residence at Imphal for the last many years till the date has contributed to a great degree to defraud the Government/department and to cause loss to the tune of ₹ 32,94,000 the intent of the accused cannot be inferred otherwise except that of the criminal intent. Dissatisfied with the initiation of the criminal proceedings against him, the appellant approached the Gauhati High Court (hereinafter referred to as ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the goods deposited with him, by making payment therefor. The complaint also alleges, that action was initiated against the appellant, only on account of his having not deposited the required amount, consequent upon the issuance of Demand Notice dated 05.09.1995. Learned counsel for the appellant states that the appellant has always been ready and willing, and is still ready and willing, to deposit the amount of compensation, along with interest, in lieu of the deficiency of goods alleged. In the above view of the matter, we are of the view that ends of justice would be met, if the the appellant deposits the amount indicated in the Demand Notice dated 05.09.1995, along with interest at the rate of 9%. The appellant undertakes to deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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