AGARWAL DISTRIBUTORS PVT. LTD Vs. COMMISSIONER OF CUS.

JUDGEMENT

(1.) THIS is an application to take action against the respondent for the non -implementation of the order passed by this Tribunal. The short facts necessary for disposal of this petition are as follows : -

(2.) PETITIONER who was the appellant in Appeal C/295/98 -A imported a consignment of photographic lenses. It was his case that the goods imported are of Hong Kong origin. He declared the value on that basis at Rs. 2,35,463.47. On examination by the Customs authorities, the goods were found to be of Japanese origin. By the impugned order in the appeal, value was enhanced to Rs. 25,84,163.00. On this basis, Commissioner ordered confiscation of the goods under Section lll(m) of the Customs Act, 1962 with an option to the appellant to redeem the same on payment of a fine of Rs. 5 lakhs. A penalty of Rs. 10 lakhs was also imposed on the appellant.

(3.) DURING the proceedings before the Customs authorities relating to the release of the goods, appellant deposited Rs. 15 lakhs in the office of DRI. When the appellant moved an application for dispensation with the condition of pre -deposit and for stay of the execution of the order impugned, this Tribunal observed : -