ROOFIT INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS, CHENNAI

JUDGEMENT

(1.) This appeal and stay petition arise from the order in original No. 71.2001 passed by the Commissioner Customs, Chennai. Since we propose to dispose of the appeal itself on a short point of law, by remand of the matter, we grant waiver of pre -deposit of the duty and the penalty involved in this case and take up the appeal.

(2.) The appellants are importers of Proprietary &tailor made Equipments and Machineries for Dry Mix Plant under 5% duty EPCG scheme under Customs Notification No. 49/200. The department initiated proceedings for violations of various provisions of the Customs Act such as mis -declaration of the value and suppression of fact and ordered enhancement of the value of and suppression of the consignments covered by the relevant Bill of Entries from USD 15,58,226 to USD 20,59,848 on par with the Contract Value agreed upon in the supply agreement, and confiscated the goods with an option of redeem the same on payment of fine of Rs. 50,00,000/ - under Section 125 of the Customs Act, 1962, besides penalty of Rs. 5,00,000/ -. We observe that this is a case where the appellants have waived the right of issue of show cause notice and personal hearing as could be seen from para 6.2 of the impugned order. Accordingly, the department proceeded to adjudicate the case based on the evidence available with them and the proceedings culminated in the present impugned order which is under challenge.

(3.) The learned Counsel appearing for the appellants reiterated the grounds taken in the appeal and submitted that the appellants have a strong prima facie case in their favour and prayed for waiver of pre -deposit of the amounts involved.