2013 (7) TMI 994

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....are the applications for condonation of delay of 44 days and 41 days respectively in re-filing of the appeals. We may note that the appeals were filed within time and there were office objections which took time to rectify and comply. Delay of 44 days and 41 days respectively in re-filing the appeal is condoned. The applications stand disposed of. CUS A. C. 15/2013 and CM No.9752/2013 CUS A.C. 17/2013 and CM No.9971/2013 ORDER 1. Having heard learned counsel for the parties, we frame the following substantial question of law: "Whether the Tribunal was justified in dismissing the appeals filed by Rajneesh Sharma and Sunil Jain against personal penalty imposed on them on the ground that M/s Shree Polymers Private Li....

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....subject matter of challenge in Customs Appeal No.14/2012, M/s Shree Polymers vs. Commissioner of Customs and the order of the Tribunal was modified with the following directions: "We have considered the submissions. The Tribunal was informed that the appellant is facing financial difficulties and its factory was closed for the last 5 years. At the same time the appellant has not supported its plea of financial hardship by producing any return or document. In these circumstances, we are of the opinion that a sum of Rs. 1 crore ought to be paid by the appellant as a condition precedent for hearing of the appeal. The Tribunal's direction is accordingly modified. The appellant shall deposit Rs. 1 crore in addition to Rs. 75,00,000/- ly....