2015 (7) TMI 748

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....passed by the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal' for short) imposing condition of pre-deposit of Rs. 10 lacs to enable the petitioner to pursue his appeal before the Tribunal on merits and to avoid recovery of the penalties imposed by the Commissioner under his Order-in-Original against the petitioner. The issue arises under the Customs Act. A consolidated show caus....

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....lar amount under Section 114AA of the Customs Act. The petitioner preferred appeal against such order before the Tribunal. Along with the appeal, the petitioner also prayed for waiver of pre-deposit and stay against the recoveries. On such application, the Tribunal passed the impugned order requiring the petitioner to deposit a sum of Rs. 10 lacs upon which, deposit of rest of the amount would be ....

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....ner. No reasons have been assigned for imposing such a heavy penalty on a person who himself is not an exporter but merely a transporter. 3. In our opinion, the Tribunal has committed no error. Firstly, against the total penalty demand of more than Rs. 10 crores, the Tribunal imposed condition of pre-deposit of merely Rs. 10 lacs which comes to just about one per cent of the amount. Secondly....