Customs, Excise and Gold Tribunal - Delhi
M/S. Vandana Exports vs Cc, Icd, New Delhi on 19 March, 2001
ORDER
Lajja Ram
1. For hearing their appeal, the appellants, M/s Vandana Exports are required to pre-deposit the duty amount of Rs 35,41,566/- and a penalty amount of Rs 3,50,000/-. The stay application was received in the Registry on 12.2.2001. The notice for today's hearing was issued on 1.3.2001 and a copy was endorsed to the counsel on record. The appellants under their communication dated 14.3.2001 through the Manager of the appellants' company had prayed for adjournment on the ground that the proprietor is on business tour for export promotion. It is further stated therein that he will be available only in the first week of May, 2001.
2. Shri M.M. Dube, JDR, submits that in the present proceedings huge revenue is involved and no justifiable ground has been given for seeking the adjournment of the stay matter. He prays that the stay application be decided on merits after hearing his submissions.
3. We find that the copy of the notice for today's hearing had also been endorsed to the counsel on record. There is no response from the counsel. The ground taken for adjournment is also not justifiable, particularly when the notice for hearing had been issued on 1.3.2001 and substantial revenue is involved. We, therefore, proceed to deal with the stay application after hearing Shri M.M. Dube, JDR. Shri M.M. Dube submits that it is a matter when the export obligation had not been fulfilled by the appellants, although they have received brass scrap duty free under advance licence scheme. In spite of opportunity being given to them, they could not fulfil their export obligation. He refers to the discussion in the impugned order and in particular refers to the letter dated 4.6.1999 under which the importer was asked to submit the export details with no response. The finished goods, according to the learned DR were to be exported as handicraft etc.
4. We have carefully considered the matter. After going through the impugned order and taking note of the submissions made by the learned DR, we do not find any justification for waiving the requirement of pre-deposit of duty amount in this case. We direct the appellants to deposit the full duty amount of Rs 35,41,566/- rupees thirty five lakhs forty one thousand five hundred and sixty six within a period of six weeks from the date of receipt of this order. On depositing the above duty amount, the requirement of pre-deposit of penalty amount of Rs 3,50,000/- will be waived and recovery stayed till the disposal of the appeal. It is made clear that if the terms of this order are not complied with within the period stipulated above, then the appeal will be dismissed without any further reference to the appellants. To come up for noting the compliance and further orders on 16th May, 2001.
(Dictated & pronounced in the open court)