MESSRS MUSTAN TAHERBHAI Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE. Mr Harin P Raval waives service of Rule for the respondents. In this petition under Article 226 of the Constitution, the petitioner has challenged the order dated 04. 03. 2008 of the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad on Stay Application No. 03 of 2008 in Customs Appeal No. 01 of 2008.

(2.) THE petitioner has challenged in the above appeal the order dated 26. 10. 2007 of the Commissioner of Customs (Appeals), Jamnagar in Appeal No. 99 of 2007 by which the Commissioner (Appeals) affirmed the order of the Assistant Commissioner confirming the demand of Rs. 75,89,375/- while finalizing the assessment in respect of the ship bought by the petitioner from sheriff of Mumbai in the auction proceedings. The assessment was initially done on provisional basis assessing the demand of basic customs duty of Rs. 13,24,825/- and additional duty of customs of Rs. 62,64,550/ -. The provisional assessed bill of entry was appealed against by the petitioner, but the petitioner failed in the said challenge to the provisional assessment. During pendency of the petition before this Court in that round of litigation, the petitioner was required to deposit a sum of Rs. 8 lacs by giving the Fixed Deposit receipt of Rs. 8 lacs to the department. The Fixed Deposit was given under the cumulative interest scheme and by now the Fixed Deposit amount has gone upto Rs. 13 lacs approximately. During the said litigation against the provisional assessment, the petitioner was also required to give bank guarantee of Rs. 7. 60 lacs.

(3.) BY the impugned order dated 04. 03. 2008, the Tribunal has directed the petitioner to deposit further amount of Rs. 25 lacs and to report compliance on 17. 04. 2008. Subject to deposit of the said amount of Rs. 25 lacs, pre-deposit of the balance amount of demand is dispensed with. This petition challenges the said order of the Tribunal.