Customs, Excise and Gold Tribunal - Delhi
Shri Vinod Kumar Bhatia vs C.C.E., New Delhi on 3 May, 2001
ORDER K.K. Bhatia, Member (T)
1. The brief facts in this case are that M/s. Brite Enterprises, New Delhi filed 5 shipping bills for export of 51 packages of Cotton P/L Denim pants totally valued at Rs.18.49 lakhs claiming draw-back of Rs.3.05 lakhs (in all the shipping bills). The goods were subject to 100% examination and were found to contain Denim pants and Cotton Knitted T-shirts of very inferior quality. The shipping bills were signed by the appellant - Shri V.K. Bhatia. The proceedings wee initiated which culminated in Commissioner of Customs (Air Cargo), New Delhi passing an Order dt. 30.11.2000, in which he ordered for confiscation of the goods valued at Rs.3,57,200/- but an option was given to redeem the same on payment of a fine of Rs.50,000/-. The Commissioner in his Order further imposed a penalty of Rs. 1 lakh on Shri D.S. Bhatia, owner of M/s. Brite Enterprises, New Delhi and Rs. 1 lakh on Shri V.K. Bhatia who had signed the shipping bills.
2. The present Stay Petition and appeal are filed by the aforestated Shri V.K. Bhatia. Shri R. Pal Singh, Consultant appearing for the appellants states that the appellant was not issued a show cause notice and the order is passed in violation of the principles of natural justice. It is further stated that the appellant had no financial means to pay the amount of penalty confirmed on him and therefore, waiver of pre-deposit of the same may be granted. Shri A.K. Jain, SDR on the contrary submits that as per the Order-in-Original, show cause notice was waived by Shri D.S. Bhatia the owner of M/s. Brite Enterprises, New Delhi which has never been objected to by the appellant. Further, it is stated that the appellant himself appeared for personal hearing along with Shri D.S. Bhatia before the Commissioner on 22.11.2000 and also filed letters dt. 29.9.2000 and 21.10.2000 explaining his case. It is further stated that the appellant has not made any plea in his written memo of appeal with regard to his financial position. I have considered these submissions. As already stated above the show cause notice was waived in this case. The appellant also appeared for personal hearing before the Adjudicating Authority. I am therefore of the view that he has not made out a prima facie case in his favour for violation of the principles of natural justice. There is no plea of any financial hardship in the written memo of Stay Petition filed by the appellant. In view of these facts, therefore, I order the appellants to make a pre-deposit of Rs.50,000/- (Rs. fifty thousand) on or before 30.5.2001. On making such deposit, the balance of penalty amount imposed on him shall stand waived and its recovery stayed till the disposal of the appeal.
3. The matter will be called for reporting compliance on 4.6.2001.
(Announced and dictated in the Court)