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    <title>2014 (12) TMI 312 - DELHI HIGH COURT</title>
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    <description>The High Court modified the pre-condition imposed by the Customs, Excise and Service Tax Appellate Tribunal on a Customs House Clearing Agent, reducing the deposit amount from Rs. 50 lacs to Rs. 5 lacs and requiring a bank guarantee of Rs. 22 lacs. The modification aimed to provide a fair opportunity while safeguarding the Revenue&#039;s interest. The Court refrained from expressing any opinion on the case&#039;s merits, allowing the Tribunal to proceed independently.</description>
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