2009 (5) TMI 726

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..... Shri Sumit Kumar, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri Hemant Bajaj submits that when the import was made, an amount of Rs. 6,58,053/- was deposited in terms of two bills of entry existing in page 23 of the paper book. The duty demand raised is Rs. 7,23,800/-. The difference between the paid figure and demanded figure has also been protected b....

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....ge 23. According to Revenue, when there is evidence under Section 108 of the Customs Act, 1962 and that has credential value to bring the appellant to charges, the method adopted by the appellant should penalize it. Therefore, pre-deposit of penalty levied against the appellant M/s. Hindustan Pioneer as well as on the partner Shri Amarjeet Singh Khurana may be directed to be made before hearing of....

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.... adjudicating authority waiting. The appellant went on delaying the proceedings which has been recorded in Para 18 of the order of adjudication. Grant opportunity of hearing was afforded to the appellant. Therefore, we consider it proper to direct that the appellant should make deposit of Rs. 3 lakhs (Rs. three lakhs) within six weeks from today and make compliance before the ld. Commissioner on 1....