2015 (2) TMI 1047

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....ER The petitioner who is aggrieved by Ext.P8 order passed by the respondent, has filed Ext.P9 appeal and stay petition before the Customs Excise and Service Tax Appellate Tribunal, Bangalore. By Ext.P10 defect memo, the petitioner was informed that he would have to pay 7.5% of the duty confirmed against him by Ext.P8 order, as a condition for maintaining Ext.P9 appeal before the said Tribunal. He....

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....09,88,316 /- has been confirmed against the petitioner by way of customs duty and cess in respect of goods imported. Apart from the said amount there are also separate penalties of Rs. 3 ,09,88,316 /- and Rs. 31 lakhs confirmed against the petitioner under various provisions of the Customs Act. The requirement of pre-deposit of 7.5% of the duty or penalty, in cases where both have been imposed, as....

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....posited by the petitioner, as a condition for maintaining the appeal, is only a small percentage of the duty/penalty amount confirmed against him, and the said amount has to be refunded to the petitioner in the event of his succeeding in the appeal before the Appellate Tribunal. In that view of the matter, I am not inclined to interfere with the direction in Ext.P10 notice requiring the petitioner....