(1.) This appeal of the assessee challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The first order is passed on an application seeking dispensation of the condition of pre-deposit and stay of recovery. The Tribunal heard this application and by a very lengthy order running into 66 pages, directed the appellant before us to deposit a sum of Rs. 1 crore, meaning thereby, it did not waive the condition of pre-deposit in its entirety. The appellant/assessee could not comply with this condition, therefore, its appeal was dismissed. Later on, two applications were made, firstly to relieve the appellant/assessee from this condition or in the alternative to give some time by reducing the amount initially demanded. Even these applications have been dismissed. Mr. Desai, learned Senior Counsel appearing for the assessee submits that the appeal raises substantial questions of law. They are formulated as under:--
(2.) Mr. Desai would submit that at the prima facie stage, conclusive findings have been rendered by the Tribunal. When such a lengthy order has been passed and by considering minutes details, then, there is nothing left for argument at the hearing of the appeal. Even if the appellant had complied with the condition of pre-deposit, he would have faced several adverse findings and conclusions in the order of the Tribunal on the application seeking waiver of the condition of pre-deposit.
(3.) Alternatively, Mr. Desai would submit that assuming a lengthy order was required, yet, the basic material should have been taken into consideration. The fundamental and basic material and in terms of sub-section (1) of Section 14 of the Customs Act, 1962 is the valuation on the basis of the price prevailing in the export market and of the goods which are subject matter of importation by the assessee. This aspect has been completely omitted from consideration and without obtaining any such valuation and in terms of the legal provision. Reliance is placed on a certificate issued by the Consulate in Dubai. The Consulate possesses neither requisite experience nor expertise and in matters of the nature particularly of determination of Customs duty. Therefore, to hold that prima facie case of fraud is made out and gross over-valuation, something more was required other than this certificate. In such circumstances, the Tribunal was not justified in imposing unreasonable condition of deposit of Rs. 1 crore. Even that has been imposed without considering the financial hardship. The financial hardship was specifically pleaded, but the Tribunal found that no material has been produced in support thereof. That was completely incorrect. In any event, now the assessee is out of business and therefore, this Court may take lenient view of the matter.