https://www.taxtmi.com/caselaws?id=43185 Pre-deposit conditions may be modified where a prima facie case indicates a lower duty liability and the original duty deposit is not properly calibrated; here, the court allowed a bond in place of the cash duty deposit. It declined to interfere with the penalty deposit because the alleged contravention was serious and the payment made during search and seizure did not establish bona fides sufficient for waiver. The challenge to transfer of the appeal to the Special Bench at New Delhi also failed, as the dispute over the applicable duty rate justified the transfer and the petitioner had accepted it before the Tribunal. en-us Mon, 25 Feb 1991 00:00:00 +0530 Wed, 16 Jun 2010 16:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43185 Pre-deposit conditions may be modified where a prima facie case indicates a lower duty liability and the original duty deposit is not properly calibrated; here, the court allowed a bond in place of the cash duty deposit. It declined to interfere with the penalty deposit because the alleged contravention was serious and the payment made during search and seizure did not establish bona fides sufficient for waiver. The challenge to transfer of the appeal to the Special Bench at New Delhi also failed, as the dispute over the applicable duty rate justified the transfer and the petitioner had accepted it before the Tribunal. Case-Laws Central Excise Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43185