Tribunal's Deposit Condition Unjustified: No Evidence of Policy Violation by Assessee in Commissioner's Findings.

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Full Text of the Document

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....Precondition to Appeal – Reproduction of Commissioner’s findings show that there was no conclusion reached that assessee had violated any comprehensive policy or any provisions in Customs Manual –That itself made out arguable case - Tribunal was not justified in imposing condition of deposit on assesse - HC....