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TMI Blog1995 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... as given to him for personal hearing. Learned counsel submits that under Section 124 of the Customs Act, a show cause notice should have been issued and again a reasonable opportunity of being heard in the matter should also be given. Thus, according to the appellant, two opportunities are provided in this Section, viz. one by giving a show cause notice and another, by giving a reasonable opportunity of being heard in the matter. 3.On facts of the case admittedly, a show cause notice was issued, but no reply was given by the appellant. The argument of learned counsel before the Tribunal was that the notice was incomplete and there was no necessity for him to send a reply. The Collector taking into consideration the circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question of undue hardship, the Tribunal has to decide whether there is a prima facie case in favour of the appellant and all relevant factors have to be taken into account before any order is passed on the application for waiver of deposit. Reliance is placed on the judgment of the Supreme Court in Vijay Prakash D. Mehta v. Collector of Customs (Preventive) Bombay - 1989 (39) E.L.T. 178 (SC) = (AIR 1988 SC 2010). The Court said in that case that Section 129E of the Customs Act makes it obligatory on the appellant to deposit the duty or penalty, pending an appeal, failing which the Appellate Tribunal is fully competent to reject the appeal. The Court observed that the proviso gives power to the appellate Authority to dispense with such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie case is made out, the deposit should be waived. It does not follow that as and when an appellant makes out a prima facie case, there should be waiver of deposit. A prima facie case is only one of the factors to be taken into account by the Appellate Authority while considering the waiver of deposit under the proviso to Section 129E of the Act. 8On the facts of this case, it is fond by the. Tribunal that the appellant has not chosen to reply to the show cause notice and he has shown scant respect thereto. The Tribunal has also found that the appellant has not made out a prima facie case, as contended by him. It is argued by learned counsel now that the order of the Collector of Customs is a nullity, inasmuch as no opportunity was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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