2014 (1) TMI 1578

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....ic issue is with regard to directions to pre-deposit the sum of Rs.37,04,990/- being the duty payable out of Rs.4.13 Crores for the purposes of entertaining the appellant's appeal on merits. 3. The impugned order passed on a Miscellaneous Application withdrew its earlier order dated 17 April 2012 and also directed the appellant to make predeposit of Rs.37,04,990/- for the purposes of entertaining appellant's appeal on merits against the order in original dated 30 November 2009 passed by the Commissioner of Customs. 4. The appellant is engaged in a manufacture of airconditioner assemblies. The appellant had in 1990 imported 3000 kits of National Brand Room Air Conditioners (said goods) which had been classified by them as components/ parts....

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....375 had not yet taken place. The application for stay redemption fine of Rs.78 lakhs was dismissed by order dated 19 August 1990 of the Tribunal. 7. Thereafter on 12 December 2011, the two bills of entry bearing Nos.1060 and 1375 were assessed and duty demand was quantified at Rs.1,15,21,773/- (final figure) in accordance with the directions contained in the order dated 30 November 2009. 8. Consequent to the above, appellant's filed a fresh application seeking dispensation with predeposit of differential duty of Rs.1,15,21,773/- in respect of two bills of entry which had been now quantified this duty in accordance with terms contained in the order in original dated 30 November 2009 and also sought a stay of redemption fine of Rs.78 lakhs.....

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....ills of entry involved in the appeal before the Tribunal (the summary statement is at page 111 - Ex.P to the appeal). There is no dispute with regard to the figures given therein between the parties. We find that out of a total amount of Rs.4.13 Crores assessed as final duty in respect of four bills of entry, the appellant has already deposit a sum of Rs.3.81 Crores i.e. almost 92% of the demand attributable in respect of the appeal before the Tribunal. We note that the substantial amount of duty has been deposited. The duty amount involved being in excess of Rs.1 Crore and the Tribunal had itself fixed the final hearing of the appeal on 1 August 2012 by its order dated 17 April 2012. Therefore, it would be appropriate that the aforesaid am....