2024 (1) TMI 539

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.... "(a) That this Hon'ble Court be pleased to issue a writ in the nature of Declaration or an appropriate writ, order or direction holding and declaring that the requirement of mandatory pre-deposit under Section 129-E of the Act is not applicable in the facts and circumstances of the present case and in respect of Appeal bearing No. 1669 of 2023 pending before the Respondent No. 2; (b) That this Hon'ble Court be pleased to issue a Writ of Mandamus or a Writ in the nature of mandamus, or any other appropriate Writ, Order or directions directing the Respondent No. 2 its officers, servants, agents etc to admit and dispose of the pending Appeal bearing No. 1669 of 2023 without insisting for payment of the mandatory pre-deposit u....

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....e." 3. The petitioner has challenged the Order-in- Original dated 15.12.2022 passed by the Additional Commissioner before the appellate authority. 4. The petitioner obtained an approval from the competent authority i.e. Development Commissioner, Surat SEZ, Sachin for manufacture and export of Cut and polished lab grown diamonds from rough lab grown diamonds as per letter of approval dated 15.02.2021. 5. The petitioner was also permitted to procure rough lab grown diamonds for manufacture of cut and polished lab grown diamonds. 6. The petitioner by letter dated 02.03.2021 intimated to the Development Commissioner, Surat SEZ, Sachin, that the petitioner has commenced business activities from their unit from 25.02.2021. The Customs....

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...., I give an option to the Noticee, M/s. Universal Gems, Surat SEZ, Sachin, Surat to pay a redemption fine of Rs. 82,00,00,000/- (Rupees Eighty-Two Crores Only) in lieu of confiscation under Section 125 of the Customs Act, 1962. (ii) I order confiscation of the seized rough rejection (mix) of natural diamonds totally weighing 3676.15 carats valued at Rs. 74,823/- (Rupees Seventy Four Thousand Eight Hundred and Twenty Three only), unauthorisedly procured/stored in the factory premise, under section 111(d) and 111(o) of the Customs Act, 1962 read with Section 21, 22 and 25 of the SEZ Act,2005 and Rule 27 of SEZ Rules, 2006. However, I give an option to the Noticee, M/s. Universal Gems, Surat SEZ, Sachin, Surat to pay a redemption fine....

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.... would amount to considering the same on merits. 13. Learned Senior Advocate Mr. N.D. Nanavati for the petitioner has prayed for direction and declaring that requirement of mandatory pre-deposit under section 129-E of the Customs Act, 1962 is not applicable in the facts and circumstances of the case for considering the Appeal No. 1669/2023 pending before the respondent No. 2 in view of the very weak financial condition of the petitioner as narrated in the memo of the petition. Learned Senior Advocate Mr. Nanavati therefore prayed that the petitioner may be exempted from payment of the pre-deposit considering the facts of the case. 14. Section 129E of the Customs Act which is amended w.e.f. 2014, reads as under:  [129E. D....