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2009 (12) TMI 554 - CALCUTTA HIGH COURTPre-deposit - statutory appeal directing the petitioner company to deposit a sum of Rs. 1 lac towards pre-deposit - Drawing the attention of this Court towards the unamended provisions of Section 114 of the Customs Act maximum amount of penalty which could be imposed for violation of the provisions of Section 113 of Act was Rs. 5000/- prior to May 14, 2003 - material date of this case being 11th August, 2000 - Held that: - this point was not discussed by the respondent while passing the impugned order with a direction to deposit Rs. 1,00,000/- towards pre-deposit - non-consideration, the impugned order is liable to be set aside - direct the respondent to reconsider the prayer of the petitioner company afresh - application stands disposed of
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