Customs compounding deposit relief granted with one additional month to pay, and no further extension permitted.

The Delhi High Court considered whether further time could be granted to deposit a compounding amount under a customs compounding order. It noted that the amount had not been paid within the stipulated period because of claimed financial difficulty, and also referred to the nature and value of the seized gold as well as a prior order granting similar relief in comparable circumstances. On those facts, the Court permitted the petitioner to deposit the compounding amount within one additional month and stated that no further extension would be granted.

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Issues: Whether the petitioner was entitled to further time to deposit the compounding amount imposed under the customs compounding order.

Analysis: The petitioner had been required to deposit the compounding amount within the stipulated period, but the record showed that the amount had not been deposited due to claimed financial difficulty. The order also noted the nature and value of the seized gold and referred to a prior order granting similar relief in comparable circumstances. In these facts, the Court found sufficient basis to permit deposit of the amount within a further period of one month.

Conclusion: The petitioner was granted one further month to deposit the compounding amount, with no further extension to be granted.

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