9911796707
TMI Blog2016 (9) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... rts Pvt Ltd, Mr. C.D.N. Singh, Mr. Aditya Singh, Mr. Randhir Singh and Mrs. Parimala Singh. The Tribunal directed pre-deposit to be made by each of the five noticees vide three separate Orders all dated 3.1.2007. The details of the amounts so directed to be deposited as a condition for hearing the appeals on merit by waiving the balance pre-deposit and for staying the recovery under the impugned Orders-in-original are as follows- S.No Parties Appeal No Particulars of Order in Original Particulars of Order directing pre-deposit Amount directed to be pre-deposited I Quality Apparels Exports Pvt. Ltd C/784/06 Order in Original No.CC (MKG) /06 /2006 ADJ ACC dated 31.03.2006 Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout making or even agreeing to make any pre-deposit and after six years of such dismissal of appeals, applications were filed by these noticees for restoration of their appeals only by relying on attachment of the properties and financial hardship. Vide a common Order dated 23.7.2013, the Tribunal had dismissed these applications for restoration of appeals dismissed vide three Orders all dated 10.5.2007. 2.2 In the meanwhile, vide an Order dated 29.6.2012, the Competent Authority under SAFEMA released certain movable and immovable properties earlier attached under SAFEMA, pursuant to SCN dated 19.12.2000 issued under SAFEMA proposing forfeiture of the same. 2.3 The Applicants filed Customs Appeal no. 55 of 2013 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Order dated 3.1.2007 in respect of the said Order-in-Original dated 3.4.2006 was deposited under cover of letter dated 17.7.2015. Vide letter dated 28.7.2015, the department while acknowledging receipt of the amount cautioned the applicants that the amounts paid shall be considered and deposited as recovery of Arrears instead of pre-deposit if no further order issued by the Tribunal is produced within 10 days. The applicants requested to await the hearing before the Tribunal. 2.7 Under cover of a letter dated 22.2.2016, Mrs. Parimala Singh deposited Rs. 20,00,000/- vide Pay Order no. 699514 dated 22.2.2016 drawn on HDFC Bank towards pre-deposit directed vide Order dated 3.1.2007 in respect of her Appeal no. C/787/2006 again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh in relation to the remaining two Orders-in-Original, but the Company has made pre-deposit only in respect of one of the two remaining Orders-in-Original. In such situation no leniency is warranted in the case. He opposed the application for permitting lifting of attachment of the properties belonging to the applicant Mrs. Parimala Singh even if she is willing to make pre-deposit for the company. 4. We have carefully considered the records before us, the peculiar facts of the case and the submissions advanced by both the sides. 4.1 It is seen that earlier vide a common Order dated 23.7.2013, the Tribunal has dismissed the three sets of applications for restoration of appeals dismissed vide three Orders all dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case was pleased to direct restoration of appeals against the Order-in-Original dated 29.3.2006 but directed compliance of the Order dated 3.1.2007 passed by the Tribunal and payment of cost of Rs. 50,000/- (Rs. Fifty Thousand Only) within six weeks. The said Order dated 11.8.2014 has been accepted by the Revenue. Consequently, upon making the payments as directed by the Hon'ble High Court in compliance with the Order dated 3.1.2007 and cost of Rs. 50,000/- the appeals are restored and the stay of recovery under the said Order-in-Original earlier directed vide Order dated 3.1.2007 is now in force. 4.4 The applicants could have filed their appeals before the Hon'ble Bombay High Court against the common Order dated 23.7.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignored. 4.7 However, considering the Order dated 11.8.2014 passed by the Hon'ble High Court in a challenge to the said common order dated 23.7.2013 against the same applicants, we are inclined to restore those remaining appeals for hearing them on merits in respect of which the amounts directed vide earlier Order dated 3.1.2007 are already paid, but subject to payment of total cost of Rs. 1,00,000/- within one week from receipt of this Order. Upon reporting compliance of the same on expiry of one week, these appeals bearing nos. C/790/06, C/794/06, C/791/06, C/793/06, C/795/06 and C/787/06 shall stand restored and recovery under the said Orders-in-original qua the concerned appellants would remain stayed till final disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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