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Rajbeer Singh Vs. Commissioner of Customs, New - Court Judgment

SooperKanoon Citation

Court

Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided On

Appellant

Rajbeer Singh

Respondent

Commissioner of Customs, New

Excerpt:


.....cha.he, therefore, submits that the application be allowed.4.heard learned sdr. he submits that all the persons including applicant made an attempt to export the ladies skirts at the rate of us$ 11.00 per piece to claim higher amount of drawn bank.6. the allegation against the appellant is that satish kumar, prop. of the exporting firm approached him for exporting the goods but the appellant on the pretext that he has no sufficient staff so he referred shri verma to one satish another cha who filed the shipping bills.prima facie, in view of all these facts, the balance of convenience is in favour of the appellant. therefore, the deposit of whole of the penalty is waived for hearing of the appeal. the registry is directed to list the appeal jon 14.9.2001. for arguments.

Judgment:


1. The appellant filed this application for waiver of pre-deposit of penalty of Rs. 1 lakh.

2.The allegation against the appellant is that one R.K. Verma, Prop. of M/s. Glints Global filed seven shipping Bills for the export of Ladies Skirts and the value was declared at the rate of US$ 11.00. On examination of the goods, it was found that goods sent were of poor quality and are defective as such had no market value. The allegation against the applicant as per Revenue is that Shri R.K. Verma approached the present applicant and the present applicant after examining the samples referred him to another CHA who filed the Shipping Bills.

3. Learned Counsel submits that there in no evidence on record to show the investments of the present applicants in attempt to export the goods in question. He submits that the only evidence is that he referred Shri R.K. Verma, Prop. and the exporting firm to another CHA.He, therefore, submits that the application be allowed.

4.Heard learned SDR. He submits that all the persons including applicant made an attempt to export the Ladies Skirts at the rate of US$ 11.00 per piece to claim higher amount of drawn Bank.

6. The allegation against the appellant is that Satish Kumar, Prop. of the exporting firm approached him for exporting the goods but the appellant on the pretext that he has no sufficient staff so he referred Shri Verma to one Satish another cha who filed the Shipping Bills.

Prima facie, in view of all these facts, the balance of convenience is in favour of the appellant. Therefore, the deposit of whole of the penalty is waived for hearing of the appeal. The Registry is directed to list the appeal jon 14.9.2001. for arguments.


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