LAWS(ALL)-2006-5-389

RIZVI EXPORTS Vs. UNION OF INDIA

Decided On May 09, 2006
Rizvi Exports Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) We have heard learned counsel for the petitioner and Sri A.K. Nigam, learned Additional Solicitor General of India assisted by Sri S.F.A. Naqvi for the respondents.

(2.) The order under challenge has been passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, directing a pre-deposit of Rs. 5 lakhs in place of the amount of Rs. 31,10,615.00 as a pre-condition for deciding the petitioner's appeal.

(3.) The grounds mentioned for waiver of the pre-deposit are that out of the export obligation of Rs. 2,72,79,351.00, the petitioner fulfilled the export obligation of Rs. 49,36,306.00 and could not fulfill the remaining export obligation because the petitioner's unit was sealed by the Pollution Department. It has also been alleged by the petitioner that in paragraph 10 of the waiver application, the petitioner has suffered loss of Rs. 6,24,62,023.00 and, in the circumstances, insistence on pre-deposit of customs duty would cause undue hardship and would practically nullify its right of appeal.