https://www.taxtmi.com/caselaws?id=233513 The court upheld the Customs, Excise and Service Tax Appellate Tribunal's (CESTAT) decision to require a pre-deposit of Rs. 20 lakhs for entertaining the appeal, stating that the tribunal had adopted a lenient approach by reducing the pre-deposit amount and waiving the balance penalty and drawback amount. The court dismissed the petitioner's argument regarding undue hardship and financial burden, confirming the validity of the penalty and recovery orders under the Customs Act. Additionally, the court affirmed the authority of the Customs Department to issue detention notices for the recovery of revenue dues, finding no fault in the issuance of the detention notice in this case. en-us Mon, 15 Apr 2013 00:00:00 +0530 Sat, 28 Dec 2013 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233513 The court upheld the Customs, Excise and Service Tax Appellate Tribunal's (CESTAT) decision to require a pre-deposit of Rs. 20 lakhs for entertaining the appeal, stating that the tribunal had adopted a lenient approach by reducing the pre-deposit amount and waiving the balance penalty and drawback amount. The court dismissed the petitioner's argument regarding undue hardship and financial burden, confirming the validity of the penalty and recovery orders under the Customs Act. Additionally, the court affirmed the authority of the Customs Department to issue detention notices for the recovery of revenue dues, finding no fault in the issuance of the detention notice in this case. Case-Laws Customs Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233513