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2011 (6) TMI 304 - HC - CustomsWaiver of predeposit under Section 129E - Whether in the facts and circumstances of the case, the Tribunal was correct in law in directing the Appellants to predeposit a sum of Rs.1 crore and Rs.25 lakhs under Section 129E of the Customs Act, 1962 - The contention of the Appellants is that subsequent to the order passed by the Commissioner and during the pendency of the proceedings before the Appellate Tribunal, they produced the remittance certificates from the Union Bank of India in support of their contention that monies were in fact received - Admittedly, the remittance certificates were not produced before the Commissioner - The fact remains that at present, the statement of the Bank official recorded under Section 108 is that the Bank realization certificates that were produced were not genuine - that no case was made out to completely waive the requirement of predeposit. The order of the Tribunal requiring the First Appellant to deposit an amount of Rs.1 crore, therefore, does not warrant interference Regarding the deposit an amount of Rs.25 lakhs - Appellants submitted that the judgment of the Supreme Court does not decide the question as to whether a penalty can be imposed on a partner of the firm when a penalty has already been imposed on the firm - Therefore, the ends of justice would be subserved if the order directing the Second Appellant to deposit an amount of Rs.25 lakhs is modified and the requirement of predeposit is waived in so far as the Second Appellant is concerned - Accordingly dispose of this appeal by modifying the order of the Tribunal to the extent to which the Second Appellant has been called upon to deposit an amount of Rs.25 lakhs.
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