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    <title>2010 (11) TMI 103 - BOMBAY HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s order for a pre-deposit of Rs.5 crores, ruling that the Tribunal was unjustified in ordering the pre-deposit due to changes in Tariff Heading by the Finance Act 2006 not applying to the case. The High Court deemed the appeal maintainable before it under Section 130 of the Customs Act, 1962, rejecting the Revenue&#039;s argument that such appeals should go to the Supreme Court.</description>
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