TaxTMI 
TaxTMI 
2014 (4) TMI 302
X X X X Extracts X X X X
X X X X Extracts X X X X
...., Sr. Standing Counsel. ORDER Issue notice. Mr. Kamal Nijhawan, Sr. Standing Counsel accepts notice. The appellant is aggrieved by the impugned order of the CESTAT directing him to deposit Rs.20 lakhs as a pre-condition for the consideration of her appeal. The facts of the case are that the appellant is the proprietor of Customs House Agency (CHA) which had filed a bill of entry of the M/s P....
X X X X Extracts X X X X
X X X X Extracts X X X X
....appellant approached the CESTAT arguing that he could not be so made responsible for the consignment and held liable for penalty. The Tribunal as a pre-condition for the hearing of its appeal directed deposit of Rs.20 lakhs. It is argued by the appellant that the direction to pay such a substantial amount causes undue hardship since as CHA she could not be expected to know the real intention of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s is a matter it would have gone into in the appeal. At the same time, it does not appear from the record nor it was so argued by the Revenue that the CHA has been penalized under independent regulations for the performance of its duties. In the circumstances, the direction to deposit Rs.20 lakhs, in the peculiar circumstances of the case appears to be excessive and harsh. Accordingly, the impugne....