Home Case Index All Cases Customs Customs + HC Customs - 2014 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 302 - DELHI HIGH COURTWaiver of pre-deposit – Deposition of ₹ 20 lakh by CHA as directed by the tribunal - Held that:- Whilst the requirement of pre-deposit for an appeal is undisputed in terms of the provisions of the Customs Act, yet the Court has to be aware of the circumstances of each case - Appellant was not the consignee; as CHA it merely facilitated the filing of the bill of entry and other documents - As to whether it was negligent in the observance of the KYC Regulations is a matter it would have gone into in the appeal - At the same time, it does not appear from the record nor it was so argued by the Revenue that the CHA has been penalized under independent regulations for the performance of its duties - The direction to deposit ₹ 20 lakhs, in the peculiar circumstances of the case appears to be excessive and harsh - Therefore, the impugned order is modified; instead of ₹ 20 lakhs, the appellant is directed to deposit ₹ 5 lakhs or furnish bank guarantee or appropriate security in lieu thereof as a pre-condition of hearing of the appeal - The appeal is partly allowed – Decided partly in favour of Appellants.
|