2001 (3) TMI 752

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.... Shri B.K. Choubey, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The facts leading to this application are as under : 2. The applicant, Shri Suresh Agarwal was the proprietor of M/s. Ishaan Exports and the sole authorised person of M/s. Asheema Fashion Pvt. Ltd.; M/s. Asheema Exports and M/s. Ishaan International of Ahmedabad. The Commissioner of Customs (Adj....

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....00 to deposit a sum of Rs. 50 lakhs as a pre-condition of the hearing of his appeal. In making this order, the Tribunal observed that the claim of financial hardship was not supported by any documentation. Subsequently, a miscellaneous application was filed. Relying upon the income tax returns and certificates of bank balances plea of hardship was made. 4. However, during the hearing of th....

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....he export proceedings at all levels. On these grounds, he set aside the lower order and reinstated the licence. 6. This order shows that he was dealing with the issues before him as to the validity of the licences in the situation explained before him. In page 13 of his order, he has left open the issue of the proceedings of the Customs authorities and has in fact declared that his order m....

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....ders of the Commissioner also indicate that there was a degree of complicity on the part of Customs formations in documentation. Therefore, at this stage it is not possible for us to accept the claim made by Shri Patel that since the licences were valid at the time of importation, duty free imports were legally made and therefore no duty was chargeable and no penalty was leviable. It is too tall a....