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2017 (9) TMI 699 - ANDHRA PRADESH HIGH COURTWaiver and stay of pre-deposit - Section 35(G) of the Customs Act, 1962 - Held that: - On and from 06-8-2014, the requirement of pre-deposit has been amended. By the said amendment, it is enough if an assessee pays 10% of the demand, for the purpose of maintaining an appeal. But unfortunately, the Order-in-Original in the case of the petitioner was passed on 31-01-2012, prior to the amendment. Therefore, the Tribunal had the discretion to permit waiver from 0% to 100% - Since no reason has been stated by the Tribunal for coming to the conclusion, the order of the Tribunal requires to be set aside - the petitioner is granted a time of 8 (eight) weeks from the date of receipt of a copy of this order to deposit a sum of ₹ 10,00,000/- - petition allowed.
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