2016 (3) TMI 340

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..... Appellant is a partnership firm. Appellant had filed appeal before Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against judgment of the Commissioner of Customs. In terms of Section 129E of the Customs Act, appellant had to either make pre-deposit of the duty or seek waiver thereof from the Tribunal. Appellant filed such application upon which the Tribunal by the impugned order req....

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....Oza, submitted that the Tribunal considering the facts of the case, the amount of duty, interest and penalty involved has imposed a condition which requires no interference. 4. In view of the fact that the goods worth for more than the said amount of Rs. 5 Lacs is in the custody of the Department, we are inclined to delete the condition of pre-deposit. We have also taken into account the appellan....