PRAKRITEEK ENTERPRISES Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE appellants were directed to pre -deposit an amount of Rs. 12,00,000/ - in terms of Stay Order No. 498/2004, dated 19 -5 -2004. The learned Advocate Shri Nadeem Ahmed Lasani files an application in the open court for modification of the Stay Order. It is stated in the application that they have pre -deposited Rs. 1 lakh and are not in a position to pre -deposit the balance. He has stated in para 5 that the goods have been seized and the applicant had been arrested and kept in detention for 60 days. He has stated that after the search action by the DRI, he has not imported any material and no business has been conducted since the seizure of the goods. He submits that as the goods have been seized his entire capital has been wiped out and he is not in a position to pre -deposit the amounts.

(2.) THE learned JDR opposes the prayer and submits that all the points have already been considered in the Stay Order and the question of granting waiver does not arise.

(3.) WE have carefully considered the submissions and notice that the applicant is not pleading any financial hardship except to state that the goods had been seized and his entire capital has been wiped out. He has not given any details of his assets and liabilities both of movable and immovable property. He has not filed his income -tax clearance certificate nor his statement of accounts to support his plea in the misc. application. In the impugned order, the Commissioner has given a detailed findings with regard to the modus operandi adopted by the appellant with regard to the change of goods from the imported containers. It is also brought out that the duty liability of Rs. 18 lakhs has been arrived at after giving deduction to the End Use Certificate produced. The revenue interest is required to be safeguarded in terms of Section 129E of the Act. All the factors were taken into consideration for directing the appellants to pre -deposit an amount of Rs. 12,00,000/ - out of Rs. 18,40,827/ - and penalty of Rs. 34,44,486/ -. We are of the considered opinion that the appellants had not made out a strong case for recall of the Stay Order. As the appellants have not complied with the Stay Order, therefore, the appeal is dismissed. The misc. applications are also rejected.