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2011 (9) TMI 63 - HC - CustomsNotice of Motion - Waiver of predeposit - Meaning of Section 2(34) of the Customs Act, 1962 - The Tribunal was under a bounden obligation to consider the position in law as expounded by the Supreme Court in Sayed Ali's case and to determine as to whether the principle was attracted to the facts of the present case - When it failed to do so in its order dated 9 May 2011, the Appellant justifiably drew the attention of the Tribunal to this aspect and sought a modification of the order - , while we are inclined to set aside the impugned order of the Tribunal, we do so with the observation that the approach which has been adopted by the Tribunal in the present case, was not consistent with the principles of judicial functioning. We accordingly allow the appeal and set aside the impugned orders of the Tribunal dated 9 May 2011 and 12 August 2011 - Restore the application for waiver of predeposit to the file of the Tribunal for fresh consideration on merits.
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