ASHWANI KUMAR JAIN Vs. CESTAT

JUDGEMENT

(1.) This petition has been filed for quashing the orders dated 5th October, 2000 and 12th September, 2005 passed by the Commissioner, Customs & Central Excise, Meerut-II and the Customs, Excise & Service Tax Appellate Tribunal, New Delhi respectively.

(2.) By the order dated 5th October, 2000 the Commissioner, Customs & Central Excise, Meerut-II not only confiscated certain goods but also imposed penalty to the extent of Rs. 5 crores under Section 114 read with Section 113 of the Customs Act. An appeal was filed along with a Waiver Application before the Appellate Tribunal under Section 129-E of the Customs Act. By the order dated 25th June, 2001 [2001 (132) E.L.T. 29 (Tri.-Del.)] the Tribunal directed the petitioner to make a pre-deposit of Rs. 1 Crore only out of the total penalty of Rs. 5 Crores. This order was challenged by the petitioner by means of Writ Petition No. 797 of 2001. This petition was disposed of by this Court by means of the judgment and order dated 14th October, 2004 [2005 (180) E.L.T. 155 (All.)] with a direction to the Tribunal to reconsider the matter and left it open to the Tribunal to consider the offer made by the Petitioner. Liberty was also granted to the petitioner to file a fresh application containing the aforesaid offer before the Tribunal and the Tribunal was directed to pass appropriate orders in accordance with law uninfluenced by the observations made in the judgment. The petitioner then filed an application before the Appellate Tribunal. This application has been rejected by the Appellate Tribunal by means of the order dated 12th September, 2005. We have heard learned counsel for the petitioner and the Assistant Solicitor General of India for the respondents. As all the respondents are represented and considering the nature, facts and circumstances as well as the nature of the relief claimed, we are of the opinion that this petition may be finally decided at the admission stage itself as contemplated under Chapter XXII Rule 2(1) Second Proviso of the Rules of the Court, 1952 as amended up to date.

(3.) Learned counsel for the petitioner made an attempt to challenge the order dated 5th October, 2000 passed by the Commissioner, Customs & Central Excise, Meerut-II but we are not inclined to consider the submission of the learned counsel for the petitioner as not only is the said order the subject matter of the appeal pending before the Appellate Tribunal but the petitioner did not also challenge the same when he approached this Court earlier for quashing the order dated 25th June, 2001.