• Appeal in appellate tribunal

Hi

I got involved in a customs case a few years ago. Recently, I received a notice as per which a penalty of 50L has been imposed on me. I have made an appeal to the Appelate Tribunal and my appeal has been accepted. Please note that i'm liable to pay penalty and not duty as i was not the importer.
1. How much time is granted by the tribunal to deposit penalty amount ? 
2. if the order of the appellate tribunal is not in my favor, can i appeal to the high court ? i read somewhere that High court will not accept appeals wherein amount of duty or valuation of goods is in dispute. Since my case is related to penalty, will my appeal  be accepted ?
3. what are the consequences if penalty amount is not deposited ?  My mother has made a will as per which the property is given to my daughters. Can Commissoner of customs or any other body challenge the will in court ? My question is would they go to that extent since the will is not registered, they might just suspect foul play ?
Asked 12 months ago in Civil Law from New, Delhi
1) generally  Tribunal may grant you 4 weeks time to deposit penalty amount 

2) if amount involved is substantial Tribunal may even grant 12 weeks time 

3) if you are facing financial constraints you can seek 12 weeks time to deposit penalty 

4) if you have strong case on merits  Tribunal will grant stay and not direct you to deposit penalty amount 

5) if penalty amount is not deposited as per court orders appeal would be dismissed 

6) registration of will is not mandatory . commissioner would not challenge the will in court . on mother demise have property transferred in daughter name on basis of will 
Ajay Sethi
Advocate, Mumbai
23206 Answers
1218 Consultations
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1. How much time is granted by the tribunal to deposit penalty amount ? 
You have stated that the appeal has been allowed, therefore in that order itself you may find the time allowed to make penalty or fine.


2. if the order of the appellate tribunal is not in my favor, can i appeal to the high court ? i read somewhere that High court will not accept appeals wherein amount of duty or valuation of goods is in dispute. Since my case is related to penalty, will my appeal  be accepted ?
If your appeal is not allowed and dismissed, you can take up a revision before supreme court or through a writ before high court.




3. what are the consequences if penalty amount is not deposited ?  My mother has made a will as per which the property is given to my daughters. Can Commissoner of customs or any other body challenge the will in court ? My question is would they go to that extent since the will is not registered, they might just suspect foul play ?
The Will if not come into force cannot be considered as transfer.  Moreover how will your mother's property be involved in your criminal case.
It will be your property for any recovery to be made for the offences related to you. 


T Kalaiselvan
Advocate, Vellore
13985 Answers
127 Consultations
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1. Normally the tribunal would specify in its order the time limit within which the amount is to be deposited, failing which the penalty is recoverable by the customs dept after 90 days.

2. You can challenge the order of the appellate tribunal in the HC.

3. If penalty is upheld by the court and you do not deposit it then the tribunal or court, as the case may be, may issue a NBW against you. 
Ashish Davessar
Advocate, Jaipur
18093 Answers
448 Consultations
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Hi
You have not stated your act of omission and commission for which penalty by Customs have been levied.
1. It is not the tribunal but the concerned commissionerate that will collect the penalty. As the penalty amount is high, the commissionerate normally enforce it within a month.
2. You can approach the High court under "Review" provision or Hon'ble Supreme Court under "Special Leave Petition" which will be accepted only on "law point".
3. The Penalty will be enforced under section 142 of The Customs Act, 1962.
Connection between your "mother's will and Penalty" needs to be explained more clearly.
Rajni Sinha
Advocate, Mumbai
273 Answers
25 Consultations
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Hi, For granting time is purely discretion of the court  so it is difficult to say how much time court will grant the time. 

2. If the appeal filed by you is dismissed then you can approach the High Court for challenging the order.

3. If you unable to pay the amount then they will go for your personal property but they have no right to challenge the will executed by your mother. 
Pradeep Bharathipura
Advocate, Bangalore
4104 Answers
133 Consultations
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1. The time to be granted by the Tribunal is strictly as per its decision which can not be foretold,

2. If the Judgement goes against you you can certainly appeal before the High Court seeking relief and High Court has power to hear all the cases,

3. If you fail o deposit the amount, your property will be attached for selling it of to recover the penalty amount. Your mother's or daughter's property will not be claimed at all for recovering your penalty amount.
Krishna Kishore Ganguly
Advocate, Kolkata
12104 Answers
230 Consultations
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