VIJAY SINGH GOHIL Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner, an owner and partner of M/s. Jay Bhavani Roadlines, Gandhidham, whose vehicles were used for transportation of export goods from Rajasthan to Mundra, is before this Court, with the following prayers:

(2.) The need to approach this Court, under Article 226 of the Constitution of India, arises in the background of facts as under:

(3.) Aggrieved by the order, the petitioner filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad, together with a stay application. A prayer was made that, pending the appeal, recovery be stayed and that the requisite of pre-deposit be dispensed with. The stay application was heard on 01.12.2014. The petitioner, relied upon earlier orders passed in similar proceedings, where no penalties were directed to be deposited. The Tribunal, by the order dated 04.12.2014 held that no case is made out for complete waiver of penalties and accordingly directed all the appellants, including the petitioner to deposit an amount equivalent to 1% of the total penalties imposed. In other words, the petitioner was directed to deposit Rs. 80 lakhs as 1% of the total penalty of Rs. 80 crores, imposed.