9911796707
TMI Blog2007 (11) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by the Appellate Tribunal for Foreign Exchange (for short 'Tribunal') dated 4 th January, 2006 in Appeal nos. 199, 500 and 501 of 2006 whereby the application for dispensation of pre-deposit was rejected. 3. Background facts in a nutshell are as follows :- On the basis of the alleged violation of certain provisions of the Customs Act 1962 (in short the 'Act') notices were issued to certain noticees including the present respondents primarily on the ground of mis-declaration as to the description and narration of the goods imported and on the ground of over-invoicing so far as valuation is concerned and consequentially misusing foreign exchange. Show-cause notices were issued by the adjudicating authority and on consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred before the Tribunal. Along with the appeals, application for dispensation of deposit of penalty amount was filed. The same was rejected as noted above by order dated 4.1.2006. 5. The Tribunal was of the view that neither any prima facie case was made out nor the financial stringency established to warrant dispensation of pre-deposit. A writ petition was filed before the Gujarat High Court primarily questioning the said order and also incidentally questioning legality of the proceedings. The High Court not only dealt with the impugned order before it relating pre-deposit aspect but also the merits of adjudication. It elaborately discussed the merits of the adjudication proceedings, though it itself noted that the Special Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to the adjudicating authority. 8. It is not in dispute that the respondents have filed appeals before the Tribunal. As noted by the High Court, primary challenge in the writ petitions was to the order relating to pre-deposit. While dealing with that the High Court was not justified in going into the merits and expressing its views and thereafter remitting the matter to the Tribunal. Such a course was not available to be adopted. 9. The Tribunal has highlighted the relevant aspects while rejecting the prayer for dispensation of pre-deposit. The three aspects to be focused while dealing with such applications are (a) prima facie case (b) balance of convenience and (c) irreparable loss. The Tribunal categorically found that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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