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2014 (6) TMI 230 - HC - CustomsWaiver of the condition of pre-deposit - penalty under Section 114(i) of the Customs Act, 1962 - Held that:- Department has alleged different roles of different persons in the alleged smuggling of Red Sanders Logs; and the principal allegations appear to be directed against the exporter M/s Mehar Traders, one Shri Abdul Jaffer, said to be the master mind, and another Shri Shahnavaz N.Gavli. The acts and omissions of want of due diligence as also not coming out forthright in relation to the investigation, have been levelled against the Operational Executive and the Managing Director of the petitioner- Company, whose petitions have already been dismissed, as noticed hereinbefore. So far the petitioner-Company is concerned, the basis of quantum of penalty i.e., ₹ 50,00,000/- is not available as such in the order dated 12.03.2013. For the present purpose, we are of the view that when the petitioner has deposited a substantial amount of ₹ 20,00,000/- in terms of the order passed by this Court on 19.12.2013, any direction for deposit of any further amount may cause undue hardship to the petitioner. On the contrary, after such a deposit of the sum of ₹ 20,00,000/-, hearing of the petitioner’s appeal by the Tribunal on merits would serve the cause of justice. Hence, the rule issued in this matter on 19.12.2013 deserves to be made absolute with further necessary observations - condition of pre-deposit, as imposed by the Tribunal in the impugned order dated 21.10.2013 is modified; the petitioner is held liable to make payment of an amount of ₹ 20,00,000/- (twenty lacs) towards the condition of pre-deposit; and the deposit already made by the petitioner pursuant to the order dated 19.12.2013 is taken as sufficient compliance of the requirements of pre-deposit - Decided conditionally in favour of assessee.
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