Bombay High Court
Empress Tin Factory Private Ltd. vs Union Of India (Uoi) And Ors. on 2 February, 1988
Equivalent citations: 1988(16)ECR117(BOMBAY)
JUDGMENT
S.K. Desai, Ag. C.J.
1. In our opinion, the matter can be disposed of at the stage of admission. Accordingly, the Appeal is admitted. Mr. Bulchandani on behalf of the Respondents waives service. By consent, the Appeal is taken up for hearing forthwith.
2. The Appeal is preferred against the order of the single Judge dismissing the Writ Petition and directing the Appellants to file an appeal before the Tribunal. Although the approach that the Appellants must proceed with their appeal is substantially correct, we think some further order is required to be passed to enable the Appellants to clear the goods but without prejudice to the claims of the Respondents to recover the duty as well as the amounts awarded under the order of the Additional Collector of Customs (the order impugned in the Writ Petition as also in the Appeal).
3. The Appellants state that they have already filed an appeal before the Tribunal. The Appellants to proceed with the appeal already filed before the Central Excise and Gold (Control) Appellate Tribunal as directed by the single Judge. Pending disposal of the appeal by the Tribunal, we supplement the order passed by the single Judge by the following Order:
4. Pending decision of the appeal by the Tribunal, the Appellants are permitted to clear the goods proper on payment of full duty which is payable as per their description viz. at the rate mentioned in the Bill of Entry without claiming any exemption under any notification. In addition, the Appellants will pay to the Collector of Customs 50 per cent of the amounts ordered under the order of the Additional Collector viz. Rs. 1,00,000/- (one lakh) (being 50 per cent of Rs. 2,00,000/-) and Rs. 25,000/-(twenty-five thousand) (being 50 per cent of Rs. 50,000/-). In respect of the balance, the Appellants to give bank guarantee in favour of the Collector of Customs. The Appellants to keep the bank guarantee alive till the disposal of the appeal by the Tribunal and for four weeks thereafter. The clearance to be permitted after the bank guarantees are given. The clearance, the payment and the furnishing of the bank guarantee will be without prejudice to the respective rights and contentions. The payments are obviously without prejudice to the Appellants' rights in the appeal and the Tribunal will give necessary directions for refund if the Appellants succeed in the appeal.
5. Parties to bear their own costs of the Petition and of the Appeal.