https://www.taxtmi.com/caselaws?id=245831 The Court modified the CESTAT order, reducing the appellant's pre-deposit amount from Rs.20 lakhs to Rs.5 lakhs or the option to furnish a bank guarantee within four weeks. The appellant, a Customs House Agency, challenged the penalty imposition due to mis-declaration in a consignment it facilitated. The Court considered the appellant's role, acknowledging the undue hardship caused by the initial pre-deposit amount and emphasizing the need to assess the circumstances. The appeal was partly allowed, reflecting fairness and recognizing the unique aspects of the case. en-us Mon, 31 Mar 2014 00:00:00 +0530 Fri, 05 Sep 2014 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245831 The Court modified the CESTAT order, reducing the appellant's pre-deposit amount from Rs.20 lakhs to Rs.5 lakhs or the option to furnish a bank guarantee within four weeks. The appellant, a Customs House Agency, challenged the penalty imposition due to mis-declaration in a consignment it facilitated. The Court considered the appellant's role, acknowledging the undue hardship caused by the initial pre-deposit amount and emphasizing the need to assess the circumstances. The appeal was partly allowed, reflecting fairness and recognizing the unique aspects of the case. Case-Laws Customs Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245831