SRI DURGA TRADERS, JUBILEE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These stay applications are being disposed off by this common order as arise from the same order.

(2.) The appellants had filed Bills of Entry and had procured certain ship stores viz., steel wires, ropes etc. from ocean going vessels. The goods were cleared duty free under the guise of ship store scraps from coastal vessels. However, the department held that the goods were liable to duty as the same were procured from 'foreign going vessels' . Duty demands and penalties were imposed under Section 112 and 114A of the Customs Act 1962 and goods seized in turn confiscated.

(3.) After hearing both sides and considering the facts on record and the findings arrived at by the Commissioner it is found that at this prima facie stage of considering an application for waiver of pre -deposit requirements under Section 129E of the Customs Act 1962, the appellant should be placed to a condition of pre -deposit, keeping in view that the demand period and the plea of Section 114A not being retrospective and the roles of different appellants and duty demands as arrived at, the financial positions pleaded, it is considered that the pre -deposit requirements shown as follows against each appellant, if made, would meet the requirements of Section 129E. The amounts are : -