TaxTMI 
TaxTMI 
TaxTMI 
2014 (6) TMI 480
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.... found that Muriate of Potash (MOP) of fertilizer grade of 1000 M.T. loaded in 40 containers of 20 Feet each covered by 4 shipping bills dated 08.10.2009 depicted in Para 2.1 of the adjudication order procured from M/s.Lalta Prasand & Sons, Lucknow as appearing in para 6.10 thereof were attempted to be exported mis-declaring the same as OWC (drilling chemical additive), those were seized and absolutely confiscated on the ground that such goods were smuggled in violation of Customs law and DGFT Notification No.30 (RE-2003) 2002-2007 dated 28.01.2004 issued under file No.01/91/180/1100/AM-02 PC-III, as amended vide Notification No.3/2009-2014 dated 27.08.2009 form file No.01/91/171/16/AM10/Export Cell. MOP of fertilizer grade is made availabl....
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....e appellant had paid for the above goods to that seller @ of Rs.228/- per bag, which was the price fixed by the Govt. of India for sale of MOP at subsidized rate. (iv) The said MOP supplied by M/s.Lalta Prasad and Sons, were delivered by the transporter at the premises located opposite Green Valy School, Farm House, Hari Nagar Extension, Jaitpur Road, New Delhi owned by Shri Sikandar Alam, proprietor of the appellant. Such premise was used for repacking of MOP (fertilizer grade) in the bags making as 'OWC GROSS WT. 50.2 kgs, net wt. 50 kgs' with effect from 29.06.2009. Upon repacking, the bags were loaded in containers for export provided by M/s ONS Maritime Pvt. Ltd. B-29, Rahul Vihar....
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....s meant for export being usable as oil well chemical (OWC) drilling chemical additive that was misconceived by Customs as MOP and above coercive measure of law was taken. 6. On the other hand, Revenue submitted that when MOP was meant for Indian farmers at a subsidised price, that was smuggled by the appellant, procuring from M/s. Lalta Prasand & Sons, Lucknow. Attempt to export such goods was made consciously to make undue gain at the cost of farmers of the Country and exchequer. Plea of use of the goods elsewhere is immaterial to law when the nature, character and composition of goods do not change and known to the market as MOP. MOP remains as MOP. When no evidence of purchase of OWC was adduced, appellant lost its claim. Further, repor....
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....er. Two testing laboratories opined against appellant exhibiting the goods attempted to be exported were MOP. While interest of farmers has suffered, Exchequer has also suffered. Added to that, interest of the economy has also suffered. Therefore prima facie, it appears that appellant was attempting to be enriched unjustly at the cost of Revenue and the economy. Therefore it is difficult to dispense with pre-deposit when Revenue has a prima facie case in its favour and balance of convenience tilts in its favour. 11. Material facts and evidence on record suggests that no direction for predeposit shall cause irreparable injury to Revenue since hardship is not an entertainable plea in administration of fiscal statutes as has been held by Apex....
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....ble by Excise Contractors has been stayed with the result that at the end of the year the contractor has paid nothing but made his profits from the shop and walked out. We have come across cases where dealers in food grains and essential commodities have been allowed to take back the stocks seized from them as if to permit them to continue to indulge in the very practices which were to be prevented by the seizure. We have come across cases where land reform and important welfare legislations have been stayed by courts. Incalculable harm has been done by such interim orders. All this is not to say that interim orders may never be made against public authorities. There are, of course, cases which demand that interim orders should be made in t....