Conditional revival of appeal allowed after partial duty deposit, with no findings on the merits of the dispute.

Time was granted to the petitioner to deposit 10% of the disputed duty amount within one month, and the appeal petition would revive for consideration on merits upon such deposit. The Court made no observation on the merits of the underlying dispute, limiting the effect of its order to the conditional revival of the appellate proceedings.

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Issues: Whether the petitioner should be granted time to deposit 10% of the disputed duty amount before the appellate tribunal so that the appeal could be revived for consideration on merits.

Outcome: The petitioner was permitted to deposit 10% of the disputed duty amount within one month, and upon such deposit the appeal petition would stand revived for consideration on merits. No observation was made on the merits of the dispute.

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