{"id":133200,"date":"2004-05-28T00:00:00","date_gmt":"2004-05-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/s-shashi-chandra-gupta-vs-commissioner-of-cus-and-c-ex-on-28-may-2004"},"modified":"2017-09-02T00:05:51","modified_gmt":"2017-09-01T18:35:51","slug":"s-shashi-chandra-gupta-vs-commissioner-of-cus-and-c-ex-on-28-may-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/s-shashi-chandra-gupta-vs-commissioner-of-cus-and-c-ex-on-28-may-2004","title":{"rendered":"S. Shashi Chandra Gupta vs Commissioner Of Cus. And C. Ex. on 28 May, 2004"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu<\/div>\n
S. Shashi Chandra Gupta vs Commissioner Of Cus. And C. Ex. on 28 May, 2004<\/div>\n
Equivalent citations: 2005 (98) ECC 298, 2004 (171) ELT 268 Tri Chennai<\/div>\n
Bench: P Chacko<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 P.G. Chacko, Member (J)  <\/p>\n
 1. There is a penalty of Rs. 50,000\/- imposed on the appellant by the Commissioner of Customs. In the present application, the applicant prays for waiver of pre-deposit and stay of recovery in respect of this amount.\n<\/p>\n
 2. Heard both sides. Ld. Consultant for the applicant submits that the applicant has been penalised mainly on the basis of his statement recorded under Section 108 of the Customs Act. The Commissioner should not have relied on the statement which was not signed by the Superintendent of Customs before whom the statement was given. Ld. Consultant, therefore, claims a strong prima facie case in favour of the applicant. It is not disputed by the SDR that the statement of the applicant recorded by the Superintendent of Customs, was not signed by the latter. Such a statement is prima facie, invalid in law and any reliance placed on it by the adjudicating authority for the purpose of penalising the applicant is apparently erroneous. In this view of the matter, it has to be observed that the applicant has made out a prima fade case. Accordingly, the requirement of pre-deposit is dispensed with and stay of recovery of the amount is granted.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu S. Shashi Chandra Gupta vs Commissioner Of Cus. And C. Ex. on 28 May, 2004 Equivalent citations: 2005 (98) ECC 298, 2004 (171) ELT 268 Tri Chennai Bench: P Chacko ORDER P.G. Chacko, Member (J) 1. There is a penalty of Rs. 50,000\/- imposed on the appellant […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-133200","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nS. Shashi Chandra Gupta vs Commissioner Of Cus. And C. 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