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2019 (4) TMI 2093 - HC - CustomsSeeking maintaining/hearing of the appeal without insistence on the requirement of pre-deposit of penalty - HELD THAT:- Having regard to the financial condition of the petitioner as well as the subsequent development by which the penalty imposed upon the Customs House Agent was set aside, the petitioner’s claim for relief is reasonable and ought to be granted. In these circumstances, if the petitioner prefers an appeal within four weeks from today, the CESTAT shall proceed to hear it on its merits uninfluenced on the question of limitation and without requiring pre-deposit of any amount in the facts and circumstances of the case. Petition allowed.
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