2003 (11) TMI 456

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....pondent. [Order per : S.L. Peeran, Member (J), (Oral)]. -  For the purpose of hearing this appeal, the appellants are required to pre-deposit duty amount of Rs. 45,71,951/-. The appellants had imported live animals like dolphins and sealions and declared themselves as 'Zoo' seeking classification under tariff heading 9908 at NIL rate of duty. The department took a stand that the appellant i....

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.... gone in a larger sense and not in the sense in which the department has placed reliance. He has filed large number of documents to substantiate his case. He further submits that the appellants are faced with severe financial hardship and they have incurred a loss of Rs. 13.00 crores with a daily loss of Rs. 80,000/-. He submits that they are not in a position to pre-deposit any amount. He further....

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....me to a conclusion at this stage that the appellant is carrying a zoo in view of the clarification given by the Ministry of Environment and Forest. Prima facie, also in terms of common parlance test it could not be defined as zoo. However taking into consideration the financial hardship pleaded and records pertaining to their loss which is produced before us, we are of the considered opinion that ....