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<h1>Petitioner Must Deposit 25% Duty Before Appeal Hearing</h1> The High Court of Punjab & Haryana modified the order, requiring the petitioner to deposit 1/4th of the duty claimed by the respondent before the ... Waiver of pre deposit - Held that:- In view of the agreement between the counsel for the parties, the writ petition is disposed of by modifying the order dated 11.3.2013 - The petitioner, as a pre-condition, shall, deposit with the concerned department 25% of the duty demanded, i.e., ₹ 8.50 lacs within 15 days - Decided conditionally in favour of assessee. The High Court of Punjab & Haryana modified an order dated 11.3.2013, allowing the petitioner to deposit 1/4th of the duty claimed by the respondent before the appeal hearing. The petitioner must deposit Rs. 8.50 lacs (25% of the duty demanded) within 15 days, or the writ petition will be dismissed.