BAID INDIA PVT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The writ petitioner moves against a Customs adjudication order whereby balance of duty equivalent (Rs. 3 lac. and odd), imposed penalty of Rs. 20 lac. and interest on unpaid money equivalent of duty have fallen due.

(2.) The writ petitioner's departmental appeal to the Tribunal was delayed by 9 months and the Tribunal opined that the excuse that only one Director had fallen ill was too hollow to merit condonation.

(3.) Shri Mullick appearing for the Writ petitioner submits that the penalty imposed is too large and is an abuse of the discretion and power allowing such levy to be made reasonably and in accordance with law.