Luckyston Vs. Commissioner of Customs, Pune - Court Judgment

Excerpt:
1. application is for waiver of deposit of penalty of rs. 3 lakhs imposed on the applicant for the reason that the marble that it imported was found to be in excess of the quantity declared by it.2. the counsel for the applicant contends that there was a practice in the department of condoning such excesses as being in accordance with the trade practice and relies upon the decision of the tribunal in siddharth polymers v. cce in appeal c/152/00.3. it is not possible for us to say whether at the time when the importation was made, the department's practice had changed of which note is taken in the decision referred to by the counsel for the applicant. taking these into account, we consider a deposit of rs. 1 lakh to be appropriate. on such deposit being made within a month from the receipt of this order, we waive deposit of the balance and stay its recovery.

Judgment:
1. Application is for waiver of deposit of penalty of Rs. 3 lakhs imposed on the applicant for the reason that the marble that it imported was found to be in excess of the quantity declared by it.

2. The counsel for the applicant contends that there was a practice in the department of condoning such excesses as being in accordance with the trade practice and relies upon the decision of the Tribunal in Siddharth Polymers v. CCE in appeal C/152/00.

3. It is not possible for us to say whether at the time when the importation was made, the department's practice had changed of which note is taken in the decision referred to by the counsel for the applicant. Taking these into account, we consider a deposit of Rs. 1 lakh to be appropriate. On such deposit being made within a month from the receipt of this order, we waive deposit of the balance and stay its recovery.