1992 (1) TMI 116

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....erusing the petitions and the respective affidavits filed in support thereof and upon hearing the arguments of Mr. K.R. Thamizhmani for M/s. Narman Associates, advocates for the petitioner, in each of the petitions and of Mr. K. Jayachandran, Additional Central Government Standing Counsel on behalf of the Second Respondent the court made the following order :- These writ petitions have been fil....

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....oth the petitioners are not financially sound, ought not to have directed them to deposit Rs. 1,00,000/- towards duty on or before 31-1-1992. It is true that the entire penalty has been dispensed with. But I am not satisfied that the Tribunal has exercised its discretion properly in this case by asking the petitioners to pre-deposit a sum of Rs. 1,00,000/- considering the facts and circumstances o....