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2014 (2) TMI 492 - BOMBAY HIGH COURTWaiver of pre-deposit - Commissioner of Customs(Appeals) has directed the petitioner to deposit a sum of Rs.3.75 lacs out of penalty of Rs.15 lacs imposed upon - Held that:- the petitioner has himself made a statement to the Customs Department under Section 108 of the Customs Act, 1962 and admitted his involvement in defrauding the revenue. The contention of the petitioner that he was not given any opportunity to cross examine the persons whose statements were relied upon by the Customs Department during the course of investigation has to be seen in the context of petitioner in his statement under Section 108 of Customs Act, 1962 admitting his involvement in defrauding the revenue. The extent to which absence of cross examination of others can lead to absolving the petitioner of any involvement is an issue which would be required to be gone in some depth and does not by itself in the present facts constitutes a good prima facie case warranting complete dispensation of predeposit as urged by the petitioner. - no reason to interfere in the impugned order - petition dismissed.
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