STAR CARRIERS, THE CHA Vs. CC NEW DELHI

JUDGEMENT

(1.) THIS stay application arises out of appeal N.E/38/2001 -NB filed by the appellants M/s. Star Carriers the CHA, against the impugned order in original dated 23.10.2000 of the Commissioner imposing penalty of Rs. 5 lakhs on them.

(2.) THE appellants have sought through the present stay application total waiver of the pre -deposit of Rs. 5 lakhs for the purposes of hearing of the appeal, mainly on two grounds (i) the lower had been passed in violation of the principles of natural justice as no opportunity of hearing was afforded to them and (ii) the deposit of the entire penalty of Rs. 5 lakhs would cause undue hardship to them. These two very grounds have been reiterated by the counsel before us.

(3.) ON the other hand, the learned SDR has reiterated the correctness of the impugned order of the Commissioner of Customs and contended that no prima facie case for the waiver of the pre -deposit of the entire penalty amount, as imposed on the appellants through the impugned order is made out. He has refuted the contention of the counsel that no opportunity of having was afforded to the appellants and that the deposit would cause undue hardship to them.