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2007 (10) TMI 417 - HC - CustomsWaiver of pre-deposit - The Respondents found that the Appellants were sending the goods to Moscow via Finland. Although the goods may have left India and reached the destination, they were the Appellants received drawback benefits to the extent of Rs. 22 crores - On this basis the Revenue raised a demand against the Appellants for Rs. 22 crores and then confirmed it after adjudication - Against the order requiring the Appellants to refund the drawback amount, they preferred an appeal before the Tribunal which as already noticed required them to make a pre-deposit of Rs. 2.5 crores as a condition for hearing the appeal. Since the Appellants did not deposit the amount, the Tribunal by the impugned order dated 26th March, 2007 dismissed the appeal - No substantial question of law arises for determination.
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