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of <h1>High Court upholds partial waiver denial for customs duty appeal due to misuse of concessional rates.</h1> <h3>M/s Sangam Soap Factory Versus The Union of India and others</h3> The High Court dismissed the writ petition challenging the Customs Excise and Service Tax Appellate Tribunal's order granting partial waiver of ... Waiver of pre-deposit – CESTAT did not grant full waiver - During investigation, it was found that 60% sale of soap was on cash sale basis and only 10 buyers were located who also denied having purchased soap from the petitioner. Inference drawn was that the imported crude palm oil was not used for manufacture of soap but was diverted to open market and benefit of concessional rate of customs duty was misused – held that – argued that petitioner is not in a position to pay any amount in order to show its bonafides - In view of finding about liability of the petitioner, which are not shown to be prima facie erroneous, we do not find any ground to interfere with the view taken by the Tribunal The High Court dismissed the writ petition filed against the Customs Excise and Service Tax Appellate Tribunal's order, which allowed partial waiver of pre-deposit for an appeal. The petitioner's misuse of concessional rate of customs duty on imported crude palm oil led to the Tribunal's decision. The petitioner's plea for complete waiver was rejected as they were unable to pay the required amount. The Court upheld the Tribunal's decision due to the findings on the petitioner's liability. (Judgement Date: February 24, 2010)
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