2013 (5) TMI 1062

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....AP No. 1 of 2013 For the reasons mentioned in the application, the same is allowed and delay of 196 days in filing the accompanying appeal is condoned. C.M. stands disposed of. This order shall dispose of two appeals bearing CUSAP Nos. 1 and 2 of 2013 as similar questions of law and facts are involved in the same. For brevity, the facts are being extracted from CUSAP No. 1. This Custom....

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....he Tribunal has, however, found that prima facie the appeal preferred by the appellant requires consideration and on consideration of the total amount of penalty, the Tribunal has directed the appellant to deposit Rs. 50 lacs as a pre-condition in terms of Section 35-F of the Act for the hearing of his appeal. In the light of principles laid down by Hon'ble Supreme Court in Benera Valves L....