SHREE GANESH INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS Appeal arises out of an order passed by the Customs, Excise and Service Tax Appellate Tribunal on 4 March 2011 on an Application for waiver of pre -deposit under Section of the Customs Act, 1962. A copy of the Petition has been served on the Union of India and on the concerned commissioner.

(2.) THE Tribunal has noted in its order that the demand on the Appellant in respect of the differential amount of duty was in the amount of Rs. 15 lacs. The Appellant had imported a consignment of goods which was declared in the Bill of Entry as Polyester Fabric and was sought to be classified under CTH 5407 6190 of the First schedule to the Customs Tariff Act. Subsequently, upon a further test report, it was found that there was short payment of duty thereon and the classification of the imported goods was reviewed.

(3.) IN so far as the question as to whether a prima facie case has been made out for the grant of a complete waiver of pre -deposit, we are not impressed with the submission which has been urged on behalf of the Petitioner since the reasons which have been indicated in paragraph 5 of the impugned order of the Tribunal are cogent and would not warrant interference, particularly at this stage under Article of the Constitution. However, Counsel on behalf of the Appellant submitted that the plea of financial hardship was rejected by the Tribunal in the absence of evidence in support thereof. Counsel submitted that the Appellant has now filed before this Court at Exhibits "P" and "Q" to the Petition, copy of the acknowledgment of income -tax returns for Assessment Years 2009 -2010 and 2010 -2011 which show a total income of Rs. 1.65 lacs and Rs. 1.46 lacs respectively. Counsel submitted that the Appellant is nearly 69 years of age and has no subsisting business since the transaction in question related to the year 2003. Having heard the Counsel we are of the view that an opportunity should be granted to the Appellant to move the Tribunal afresh for reconsidering the issue of financial hardship on the basis of the material which is now placed on record. We accordingly permit the Appellant to move the Tribunal by filing a fresh affidavit in support of the Application of waiver of pre -deposit containing the requisite details which have been produced in these proceedings on the issue of financial hardship. In order to facilitate this, we request the Tribunal to reconsider the question of financial hardship in the light of the material that may be produced by the Appellant within a period of one week from today. The issue of financial hardship shall be considered by the Tribunal afresh on the basis of the material produced on the record and a fresh order shall be passed thereon.