JUDGMENT
Lajja Ram
1. In this appeal filed by M/s Rana International, the matter relates to the import of Areca Nuts from Bangladesh during the period 29.6.2000 to 30.7.2000. M/s Rana International were the registered importers and had filed the bill of Entries. It is seen from the facts on record that the rates of duty had undergone upward revision under Notification Nos.97/2000-Cus and 98/2000-Cus dated 7.7.2000 but the duty was paid on the pre-change rates. Deferential duty of Rs.8,86,089.00 had been demanded and no penalty had been imposed.
2. Shri Amrendra Nath Ray, Advocate submits that the appellants were a consignment agents. The goods had been imported on behalf of their principal and after the clearance it is not possible for them to collect the differential duty from their principals. He further submits that with regard to Bill of Entry No.1409, Bill of Entry was filed on 29.6.2000 while even according to the proceedings the upward revision of rate of customs duty was effective on 7.7.2000 and in any case differential rate of Rs.125002/- in no case was payable by the appellants.
3. Shri D.K. Bhowmik, D.R. submits that demand has been raised within period of limitation and it was a case of short-levy and duty has been correctly demanded from the importer M/s Rana International and it was of no concern whether the goods were imported by M/s Rana International on behalf of any third party. He submits that Commissioner of Customs has not imposed any penalty and the full duty should be got deposited. As regards the Bill of Entry dated 29.6.2000 he leaves it the discretion of the Bench.
4. After hearing both sides and after going through the facts on record we consider that the differential duty has been demanded in view of the Notifications referred to at page 39 of the impugned order-in-original.
5. As we are presently concerned with the disposal of the stay application any observation on merits of the case may not be appropriate. Prima facie it appears that except the Bill of Entry dated 29.6.2000 the duty has been correctly demanded we accordingly direct the appellants to deposit a sum of Rs.7.0 lac (rupees seven lac only) within period of eight weeks from today. On depositing the above sum of Rs.7.0 lac within period of eight weeks from today the predeposit of the balance duty amount will be waived and recovery stayed till the disposal of the appeal. To come up for noting compliance and further orderes on 29th November, 2001.
(Dictated & pronounced in Court)