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2015 (9) TMI 1074 - HC - CustomsWaiver of pre-deposit - tribunal dismissed the appeal for non compliance with an order imposing a pre-deposit condition. - appellant actually sought was a waiver of penalty, due to the fact that the duty itself was not assessed and also due to the admitted fact that the vehicle was seized from the custody of a third party. - Held that:- The fact remains that the appellant is entitled to the benefit of Section 129E in view of the admitted position that the vehicle was seized from the custody of a third party. - Tribunal rejected the said contention on the short ground that the appellant did not raise this point at the time when the conditional order was passed Once these things are actually borne out by records, it was not correct on the part of the Tribunal to take a stand that at the time of passing the conditional order, the plea regarding bank guarantee was not raised. Even if the plea regarding the bank guarantee was not raised, this was not a case where a pre-deposit condition, even if it is leviable, cannot be twice the amount of penalty, which was the only item that was assessed even in the order on appeal. Therefore, we are of the considered view that the appellant is entitled to succeed. - Matter restored before the tribunal - Decided in favour of assessee.
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