IDEAL EXPORTS Vs. COMMISSIONER CUSTOMS ICD TKD

JUDGEMENT

(1.) The present appeal under Section 130 of the Customs Act, 1962 impugns order dated 19.9.2011 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal, for short). The impugned order dismisses the miscellaneous application filed by the appellant in which prayer made was that the order dated 26.11.2010 dismissing their application for waiver of pre-deposit should be recalled and complete waiver of pre-deposit should be made.

(2.) Learned Counsel for the appellant submits that the Tribunal has failed to consider the legal position as in the present case the appellant had achieved 67.9% of the export requirement in value of terms. It is further submitted that the appellant has passed through very difficult times and is almost a mental wreck. Lastly it is submitted that appellant may be granted time to make payment of the pre-deposit in monthly instalments of Rs.50,000/- each.

(3.) We have considered the contentions raised by the appellant but are not inclined to entertain and accept the said pleas. The appellant had imported 144.163 MTs of brass scrap in 1998, almost 12 years back. He did not pay any import duty on the said scrap as he had furnished an undertaking that he would fulfill obligation of export of 134.105 MTs in form of builder hardware. As per the notification, the appellant was required to submit details of exports made within one month from the expiry of the period of export obligation. This was not submitted. As per the respondents, the appellant had only fulfilled 14.977% of the export obligation and had exported brass hardware weighing 20.0849 MTs. The appellant had failed to account and meet the export obligations in respect to the balance brass scrap which was imported.