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2018 (12) TMI 1434

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.... Sr. Standing Counsel. ORDER The petitioner's grievance is with respect to the order of the CESTAT, which declined his request to dispense with the condition of pre-deposit of Rs. 2,34,34,328/- i.e. the penalty on a substantial quantity of gold which he allegedly smuggled. The petitioner's explanation was that he merely acted as a courier and was not the owner of the goods. The adjudicating auth....

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.... it appears that the petitioner is a man of limited means. It is not clear whether any prosecution has been launched against the petitioner. In these circumstances, in view of the material on record which suggests that the petitioner has very limited means to deposit any amounts, this Court is of the opinion that the relief is warranted. The requirement of pre-depositing of any amount is hereby di....