https://www.taxtmi.com/caselaws?id=215639 The appellant sought a waiver of pre-deposit penalties under Sections 114 and 114AA of the Customs Act, 1962, amounting to Rs.13 lakhs. The penalties were imposed for exporting over-valued goods while impersonating himself. Despite citing financial hardship and a High Court directive, the appellant was directed by the Tribunal to deposit Rs.2 lakhs within eight weeks for the appeal to proceed. Failure to comply would result in the dismissal of the appeal. Compliance with the deposit directive was necessary for further proceedings to occur before the first appellate authority. en-us Mon, 23 Jul 2012 00:00:00 +0530 Sat, 11 Aug 2012 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215639 The appellant sought a waiver of pre-deposit penalties under Sections 114 and 114AA of the Customs Act, 1962, amounting to Rs.13 lakhs. The penalties were imposed for exporting over-valued goods while impersonating himself. Despite citing financial hardship and a High Court directive, the appellant was directed by the Tribunal to deposit Rs.2 lakhs within eight weeks for the appeal to proceed. Failure to comply would result in the dismissal of the appeal. Compliance with the deposit directive was necessary for further proceedings to occur before the first appellate authority. Case-Laws Customs Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215639