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2016 (9) TMI 28 - HC - CustomsWaiver of pre-deposit – 10% of penalty amount directed to be deposited or to furnish 100% bank guarantee of penalty amount – discretion of appellant authority to dispense with pre-deposit unconditionally or subject to some conditions – inability shown by petitioner to pay the pre-deposit amount – Held that: - There is nothing on record to prove that the petitioners are financially disabled to make pre-deposit of 10% of the penalty amount to have their appeal entertained by the appellate authority. The discretion that has been exercised by the appellate authority is neither arbitrary nor capricious and, therefore, no interference warranted - Petitioner to make pre-deposit failing which the appeal shall stand dismissed – petition dismissed – decided against petitioner.
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