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2016 (11) TMI 1376 - HC - CustomsPre-deposit - correctness of availment of duty drawback - Held that: - in the interest of justice, the Commissioner of Customs (Appeals) (when approached by the aggrieved parties) should proceed to deal with the merits provided the entities ensure that the principal deposit amount mandated (i.e. 7½ %) in respect of the basic duty drawback element (regardless of the penalty of like amount) is paid by each of the five entities. Likewise, if individual liabilities imposed by the adjudicating authority are appealed against vis-a-vis specific amounts indicated, ignoring the joint and several liability made generally (in the Order-in-Original) against such appellants, their appeals too shall be heard on the merits, subject to such pre-deposit - petition disposed off - decided partly in favor of petitioner.
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