TaxTMI 
TaxTMI 
2007 (11) TMI 18
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....und facts in a nutshell are as follows :- On the basis of the alleged violation of certain provisions of the Customs Act 1962 (in short the 'Act') notices were issued to certain noticees including the present respondents primarily on the ground of mis-declaration as to the description and narration of the goods imported and on the ground of over-invoicing so far as valuation is concerned and consequentially misusing foreign exchange. Show-cause notices were issued by the adjudicating authority and on consideration of the submissions and replies filed, the orders in original were passed by the Commissioner of Customs (hereinafter referred to as the 'Commissioner'). The orders passed by the original authority were challenged by the responden....
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....ther any prima facie case was made out nor the financial stringency established to warrant dispensation of pre-deposit. A writ petition was filed before the Gujarat High Court primarily questioning the said order and also incidentally questioning legality of the proceedings. The High Court not only dealt with the impugned order before it relating pre-deposit aspect but also the merits of adjudication. It elaborately discussed the merits of the adjudication proceedings, though it itself noted that the Special Civil Applications were filed questioning correctness of the order relating to pre-deposit. Not only the High Court held that the order directing deposit was unsustainable but also held that the order of adjudication was unsustainable, ....
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.... While dealing with that the High Court was not justified in going into the merits and expressing its views and thereafter remitting the matter to the Tribunal. Such a course was not available to be adopted. 9. The Tribunal has highlighted the relevant aspects while rejecting the prayer for dispensation of pre-deposit. The three aspects to be focused while dealing with such applications are (a) prima facie case (b) balance of convenience and (c) irreparable loss. The Tribunal categorically found that these factors were established by the respondents. Even when Tribunal decides to grant full or partial stay it has to impose such conditions as may be necessary to safeguard the interest of revenue. This is an imperati....