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    <title>2025 (8) TMI 1082 - DELHI HIGH COURT</title>
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    <description>The HC held that the question of duty demand on the second container must be adjudicated by CESTAT on merits but the appeal could not be heard earlier for lack of pre-deposit. The petitioner, having already deposited Rs.2,64,395 towards penalties, was directed to deposit 50% of the computed pre-deposit (50% of Rs.14,90,129 = Rs.7,45,646) within six weeks in addition to the earlier deposit. Upon such deposit, CESTAT shall hear the appeal on merits; matter listed before CESTAT on 06.10.2025.</description>
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      <link>https://www.taxtmi.com/caselaws?id=776894</link>
      <description>The HC held that the question of duty demand on the second container must be adjudicated by CESTAT on merits but the appeal could not be heard earlier for lack of pre-deposit. The petitioner, having already deposited Rs.2,64,395 towards penalties, was directed to deposit 50% of the computed pre-deposit (50% of Rs.14,90,129 = Rs.7,45,646) within six weeks in addition to the earlier deposit. Upon such deposit, CESTAT shall hear the appeal on merits; matter listed before CESTAT on 06.10.2025.</description>
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