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<h1>Customs Tribunal Upheld Penalty Order: Pre-Deposit Rs. 15,00,000 within 6 Weeks</h1> <h3>Rajesh Atmanand Agarwal Versus Commissioner</h3> Rajesh Atmanand Agarwal Versus Commissioner - 2015 (319) E.L.T. A44 (SC) The Supreme Court dismissed the appeal against the High Court's judgment upholding a penalty imposed by the Customs, Excise & Service Tax Appellate Tribunal. The appellant was directed to pre-deposit Rs. 15,00,000 within six weeks. The Court granted another six weeks for compliance and instructed the Tribunal to expedite the appeal process after the pre-deposit.