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of HC upheld penalties under sections 114 and 114AA of Customs Act 1962 against appellants for fraudulent duty drawback claims through deliberate suppression and misdeclaration. Court found no infirmity in Tribunal's order requiring pre-deposit for appeal. Despite appellants' argument regarding change in law, HC emphasized that 2019 taxation regime applies without retrospective effect. Court noted appellants benefited from 8-year appeal pendency without pre-deposit payment. Appeals dismissed with directive to deposit specified amount within six weeks to pursue appeals, failing which Department authorized to proceed legally. Penalties and joint liability sustained, pre-deposit requirement affirmed as reasonable.
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