Pre-deposit for appeal admission was reduced after the full disputed duty requirement was found unduly harsh.

A pre-condition requiring deposit of the full disputed duty for admission of the appeal was held to be too harsh on the facts, and the Court modified it in the interests of justice. Instead of insisting on full pre-deposit, it imposed a reduced deposit requirement as the condition for admission of the appeal, to be complied with within six weeks. The operative effect was that the appeal would be admitted on deposit of the reduced amount rather than the entire disputed duty.

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Issues: Whether the direction requiring deposit of the full amount of disputed duty as a pre-condition for admission of the appeal was justified, and what modified pre-deposit should be imposed.

Analysis: The impugned condition was found to be too harsh in the facts and circumstances of the case. The Court considered that the ends of justice would be met by modifying the condition instead of insisting on full deposit, and fixed a reduced amount as the pre-condition for admission of the appeal, to be deposited within six weeks.

Conclusion: The direction to deposit the entire disputed duty was modified, and the appeal was directed to be admitted on deposit of Rs. 4 lakhs as a pre-condition.

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