9911796707
TMI Blog1999 (2) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of photo copying machine during the period February, 1991 to April, 1991. For the purchase the quotation was furnished by M/s. Toshiba Corporation for the price of a single photo copying machine at Japanese Yen 3,20,000. 3. Originally photo copying machine sets were imported during June, 1990 to August, 1990 400 sets of components. Petitioner again imported 1400 sets of photo copying machines during the period of March, 1991 to May, 1991. The valuation declared by the petitioner in respect of the imports was the same which was earlier considered by the Department in the order or the Collector of Customs dated 6th December, 1991. In the instant case a show cause notice has been served on the petitioner, Collector of Customs, Shri B.P. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of pre-deposit for filing of the appeal shall stand waived. 4. Being aggrieved, by that impugned order of the Tribunal, petitioner preferred this petition. The learned Counsel for the petitioner submits that against the order of Collector of Customs, Shri B.P. Srivastava dated 15th November, 1991 petitioner preferred the petition and department has not challenged the finding of the Collector of Customs regarding the value of the goods which has been taken by the Collector of Customs. 5. When the matter was remitted back to the Collector of Customs in the second round in an order dated 26th April, 1994. The Collector has not only enhanced the further value of goods than the value estimated by Collector of Customs in his order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the department has not preferred appeal against the order of Collector of Customs, Mr. Srivastava, dated 15th November, 1991. It is also pertinent to note that impugned order is dated 8th November, 1994 but no effective steps have been taken for recovery of the customs duty and penalty in pursuance of the order dated 26th April, 1994. Thus even after expiry of four years no material has been shown that the department is serious in recovery of the duty and penalty in pursuance of the order dated 26th April, 1994. Therefore, instead of pressing the petitioner to deposit of Rs. 50,00,000/- before the appeal is entertained, I would prefer that appeal be heard within two months and be disposed of on merits and whatever the customs duty and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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