METROPOLITAN INDUSTRIES Vs. COMMISSIONER OF CUSTOMS (P)

JUDGEMENT

(1.) HEARD both sides at length. The learned advocate for the appellants prays for waiver of pre -deposit on the following grounds : -

(2.) THE learned D.R. strongly opposes the prayer, refers to the very detailed order passed by the adjudicating Commissioner and cites the following case laws:

(3.) AFTER considering submissions from both sides and perusal of case records, we are of the view that the adjudicating Commissioner has painstakingly considered various points raised by the appellants and has arrived at his findings after weighing the available evidence which prima facie cannot be considered unreasonable. We also find that the adjudicating Commissioner has not prima facie acted beyond his Jurisdiction. Further, we are of the prima facie view that the department not proceeding against errant Customs officials cannot absolve the appellants from the consequences of their action. Similarly, non -supply of the CBI report, if any, cannot be fatal as the same has not been relied upon. Hence, we are of the view that the appellants do not have a case for complete waiver of the pre -deposit in their favour. However, considering the financial hardship pleaded by the learned advocate, we direct the first appellant to pre -deposit 25% of the duty amount and direct the other 3 appellants to pre -deposit 10% of the penalty amounts imposed on them within 6 weeks from the date of receipt of this order and report compliance on 28 -2 -06. Subject to compliance with the above directions, pre -deposit of the balance amount shall remain waived during pendency of the appeal. Sd/ - (Chittaranjan Satapathy) Member (T) T. Anjaneyulu, Member (J)