AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2013 (12) TMI 404
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Per: P R Chandrasekharan: The appeal and stay application are directed against the Order-in-Appeal No. 360-361/MCH/Addl/Export/2012 dated 04/07/2012 passed by the Commissioner of Customs (Appeal), Mumbai Customs Zone -I. 2. The appellant, M/s Aristo Exports, had two shipping bills Nos. 5368614 and 5368697 dated 11/11/2004 consisting of 1278 packages of plastic household moulded articles a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nalty of Rs. 25,000/-. The appellant preferred an appeal before the lower appellate authority who directed the appellant preferred an appeal before the lower appellate authority who directed the appellant to make a pre-deposit of 50% of the total demand confirmed within a week. Inasmuch as the appellant did not make the pre-deposit as ordered, she dismissed the appeal for non-compliance with the i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s. 5. I have carefully considered the rival submissions. As rightly pointed out by the learned consultant, pre-deposit of redemption fine is not at all warranted while hearing the stay application and, therefore, the Commissioner (Appeals) was clearly in error when she directed pre-deposit of 50% of the redemption fine also. Further, in the facts and circumstances of the case, when the departme....