INTEGRAL TRADERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Petitioner challenges Ext.P10 by which he is called upon to deposit Rs.50 lakhs within twelve weeks and report compliance on or before 15.1.2015 in order to entertain the appeal. The order is passed in an application submitted by the petitioner for waiver for predeposit for entertaining the appeal. Petitioner had preferred an appeal before the Appellate Tribunal, in regard to claim for differential customs duty of Rs.1,96,57,499/- and penalty of more than Rs.1 Crore 72 lakhs. The Appellate Authority while considering the application for waiver for redeposit, observed that the Revenue has made out a strong case in favour of the demand and at least in respect of approximately Rs.86,00,000/-, the demand is sustainable. Taking into consideration the aforesaid facts, the direction was issued to make a predeposit of Rs.50 lakhs.

(2.) Learned counsel for the petitioner submits the issues pertaining to the respective contentions of the petitioner has not been considered in detail by the appellate authority while directing remittance of Rs.50 lakhs. Petitioner being a small trader, has severe financial difficulty and is unable to remit the amount as directed.

(3.) On the other hand, the learned counsel for the respondent authorities submits that the writ petition itself is not maintainable and it has been held by the Apex Court as well as this Court that an appellate remedy is available against an order passed directing predeposit of amount while considering the application for waiver of pre-deposit. It is further contended that the appellate authority had considered the entire matter on merits and had shown absolute leniency in favour of the petitioner. The entire demand was roughly about Rs.4 Crores and the appellate authority had only directed predeposit of Rs.50 lakhs on a clear finding that a strong case had been made out as far as the claim for Rs.86 lakhs is concerned.