Pre-deposit orders under Customs law may be appealable and can be modified for hardship on case-specific facts.

An order directing pre-deposit under Customs law was treated as appealable where it had practical finality, including the consequence of automatic dismissal on default, so the High Court held the appeal maintainable. The pre-deposit requirement was also examined on a case-specific basis, balancing prima facie merit, hardship, conduct and protection of revenue. On the facts, the company's takeover by the State Financial Corporation and partial compliance already made justified only partial relief, so the cash deposit was reduced and the balance was allowed to be secured otherwise, subject to Tribunal satisfaction.

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Issues: (i) whether an order passed by the Appellate Tribunal directing pre-deposit under the Customs law is appealable to the High Court; (ii) whether the pre-deposit condition imposed on the appellant company required modification in view of hardship and the facts of the case.

Issue (i): whether an order passed by the Appellate Tribunal directing pre-deposit under the Customs law is appealable to the High Court.

Analysis: The expression "every order passed in appeal" in the appellate provision was read broadly. An order imposing pre-deposit, particularly one carrying the consequence of automatic dismissal on default, was treated as possessing finality for purposes of appellate scrutiny. The Court held that such an order was not outside the High Court's jurisdiction merely because it arose at the interlocutory stage of the appeal.

Conclusion: The appeal was held to be maintainable.

Issue (ii): whether the pre-deposit condition imposed on the appellant company required modification in view of hardship and the facts of the case.

Analysis: The Court applied the settled approach that waiver or modification of pre-deposit depends on the facts of each case, balancing prima facie merit, conduct, hardship, and the interest of revenue. Considering that the company had been taken over by the State Financial Corporation, that the director had already complied with part of the pre-deposit, and that the amount required was not so excessive as to warrant complete waiver, the Court found that the Tribunal's direction needed partial modification.

Conclusion: The pre-deposit condition was modified by reducing the company's cash deposit requirement and permitting the balance to be secured in a form other than cash or bank guarantee to the satisfaction of the Tribunal.

Final Conclusion: The appellant obtained partial relief against the Tribunal's pre-deposit order, and the appeal was disposed of with the modified condition for further compliance before hearing on merits.

Ratio Decidendi: An order directing pre-deposit under the Customs law may be appealable where it has finality in effect, and the requirement of pre-deposit may be modified on a case-specific assessment of hardship, prima facie position, and protection of revenue.

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