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        Delhi HC: Single Penalty Suffices for Duty Drawback Appeal

        Threepence Craft Versus Union of India & Another

        Threepence Craft Versus Union of India & Another - TMI The Delhi High Court directed that only one penalty of 7½% of the basic duty drawback amount be accepted as a pre-condition for hearing the petitioner's appeal before the Commissioner of Appeals. The separate pre-deposit amount for the petitioner and its directors is not essential; one set of pre-deposit is considered sufficient compliance with the law. The Appellate Commissioner is to decide the appeals in accordance with the law subject to such deposit. The writ petition is disposed of accordingly.

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