2011 (2) TMI 534

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... S/Shri S.M. Vaidya, JDR, assisted by A.K. Prased, JCDR, for the Respondent. Order per : P.G. Chacko, Member (J)].  The appeal and stay application were filed by a medical Institution. As suggested by both sides, we have called for the appeal and stay application filed by Dr. Sudhakar Krishnamurthy, Managing Director of the company. Both the stay applications seek waiver of pre-depo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., duty liability of the importer has nothing to do with the whereabouts of the goods. In other words, there is no connection between duty liability and redemption of the goods. In this view, it is urged that the appellants be directed to pre-deposit the duty amount also. In this connection, the ld. JDR has claimed support from the decision in the case of Bombay Hospital Trust v. Commissioner of Cu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....discharge their obligation under the Notification and thereby rendered the equipments liable to confiscation and also rendered themselves liable to penalty. Therefore, the appellants will have to pre-deposit the entire amount of penalties. 6. We have not been impressed with the submission of the ld. counsel that even the Commissioner did not find fault with the appellants. It is settled la....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e above provision made by Parliament, if the order appealed against relates to any duty and interest demanded in respect of the goods which are not under the control of the customs authorities, the appellant shall deposit the duty and interest with the proper officer. Obviously, there is no requirement of pre-deposit of duty and interest where the goods to which the impugned order relates are unde....