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2013 (10) TMI 61 - HC - CustomsDeposit of Duty - Whether the Tribunal was justified in directing the appellants to deposit 15% of the duty – Held that:- Evidentiary value of e-mail communication in the case of SGS Corporation itself was yet to be established - The Tribunal had declined to consider the retraction on the ground that the retraction had not been made before the authority who had recorded their statement - the retraction letter was in fact addressed to the officer who had recorded the statement - The prima facie view of the Tribunal on the basis of which pre-deposit was ordered cannot be sustained – Order was Quashed and set aside - and the Tribunal was directed to hear the appeal on merits without insisting any pre-deposit.
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