2009 (2) TMI 435

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..... (Oral)]. - In this writ petition the petitioner has questioned the correctness of an order dated 18-9-2008 [2009 (238) E.L.T. 159 (Tri.-Del.)] passed by The Customs, Excise and Service Tax Appellate Tribunal, New Delhi, whereby an application for waiver of pre-deposit and grant of stay in terms of Section 129E of the Customs Act, 1962 (for short 'the Act') has been dismissed. 2. Learned counsel....

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....reasons. Firstly because in terms of provisio to Section 129E of the Act pre-deposit of duty and interest demanded or penalty levied could be waived or reduced by the Commissioner (Appeals) or the Appellate Tribunal on satisfactory proof of any such deposit causing undue hardship to the petitioner. It was, therefore, necessary for the petitioner to plead undue hardship in the application, seeking ....

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....nancial health or resources of the petitioner. Superadded to all this is the fact that the Tribunal has recorded a clear finding to the effect that the petitioner had knowingly and intentionally involved himself in illegal diversion of duty free materials imported by M/s. Singh Overseas and in exporting sub-standard items towards meeting the export obligations. The Tribunal has come to the conclus....