https://www.taxtmi.com/caselaws?id=172797 A customs appeal pre-deposit should be calibrated to preserve the appeal while balancing the interests of revenue and the appellant. Where there was no allegation of duty evasion or other disentitling conduct, the High Court treated the Board circular as a plausible basis for limited relief, even though the Tribunal had taken a different view of its applicability. The direction to deposit the entire duty was modified: the appellant was required to deposit 30% of the duty payable, excluding interest, and secure the balance to the satisfaction of the Assessing Officer. en-us Tue, 10 Jul 2012 00:00:00 +0530 Tue, 29 Sep 2015 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172797 A customs appeal pre-deposit should be calibrated to preserve the appeal while balancing the interests of revenue and the appellant. Where there was no allegation of duty evasion or other disentitling conduct, the High Court treated the Board circular as a plausible basis for limited relief, even though the Tribunal had taken a different view of its applicability. The direction to deposit the entire duty was modified: the appellant was required to deposit 30% of the duty payable, excluding interest, and secure the balance to the satisfaction of the Assessing Officer. Case-Laws Customs Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172797