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2012 (8) TMI 324 - AT - CustomsPlea for waiver of pre-deposit of penalties - penalty imposed of Rs.13 lakhs u/s 114 and 114AA of Customs Act, 1962 for alleged impersonation by appellant and exporting over-valued goods - assessee contended serious financial hardship and inability to even deposit 25% of the amounts involved - Held that:- Since issue is not free from doubt and considering the fact that the first appellate authority has himself expressed observation and doubt as regards maintainability of penalty under both the Sections of the Customs Act, 1962, we find that the appellant should be put to condition of depositing of Rs.2 lakhs for hearing his appeal by first appellate authority.
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