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        2000 (4) TMI 723 - AT - Customs

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        CEGAT Chennai Overturns Commissioner's Pre-Deposit Order, Remands for Reconsideration The Appellate Tribunal CEGAT, Chennai set aside the Commissioner's order requiring the appellants to pre-deposit a penalty for undervaluing imported goods ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            CEGAT Chennai Overturns Commissioner's Pre-Deposit Order, Remands for Reconsideration

                            The Appellate Tribunal CEGAT, Chennai set aside the Commissioner's order requiring the appellants to pre-deposit a penalty for undervaluing imported goods and remanded the matter for re-consideration without the pre-deposit requirement. The Commissioner was instructed to promptly re-adjudicate the issue in accordance with relevant legal precedents.


                            The Appellate Tribunal CEGAT, Chennai ordered the appellants to pre-deposit a penalty of Rs. 2,00,000 for undervaluing imported goods. The Commissioner granted an option to re-export the goods on payment of a fine of Rs. 7,00,000. The Tribunal set aside the order and remanded the matter to the Commissioner to re-consider in light of relevant judgments, waiving the pre-deposit. The Commissioner was directed to re-adjudicate the matter promptly.
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