EURO ASIA GLOBAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Cm No. 7909/2013 Exemption is allowed subject to all just exceptions. CUS.A.C. 10/2013 and CM No. 7908/2013

(2.) This is an appeal directed against the order dated 18.03.2013 whereby the Customs Excise and Service Tax Appellate Tribunal has directed the appellant to make a pre-deposit of 25% of the cumulative demand of customs duty as a condition for hearing the appeal before it. The learned counsel for the appellant submitted that, although, the point of financial hardship had been taken in the application before the Tribunal, it had not been vehemently urged at the time of arguments. He requests that he may be given an opportunity to place material with regard to financial hardship before the Tribunal and that the Tribunal be directed to consider the case from the point of view of financial hardship also. Insofar as the order, based on prima facie view by the Tribunal is concerned, we are not inclined to interfere with that view.

(3.) However, we permit the appellant to move an appropriate application before the Tribunal indicating its financial hardship. In case, such an application is moved within a week, the Tribunal shall consider the same and pass an appropriate order. The Tribunal would be free to modify its earlier order dated 18.03.2013, in case, it is impressed with the argument raised by the appellant that it is undergoing serious financial hardship.