2007 (11) TMI 239

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....(Oral)]. -1. The appellants are required to pre-deposit Rs. 3037465/- besides penalties. There are various amounts confirmed under four heads. They are: (a) "Custom House Agent Services": amount confirmed is Rs. 11,47,647/-. The learned Counsel submits that the issue is covered by this bench's Final Order No. 1205/2007 dated 25-10-2007 rendered in the case of M/s Box Global India Ltd. v. CST, B....

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....ndings recorded by the Commissioner on all these grounds are applicable and as there is no plea on financial hardship, they should pre-deposit the amounts. She submits that the judgment cited is also distinguishable. 3. On a careful consideration, we find that prima facie, the cited judgment would apply to 'Custom House Agent Services' thereby an amount of Rs.11,47,647/- is not sustainable. Wit....