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2015 (8) TMI 996 - HC - CustomsWaiver of pre-deposit - Precondition to Appeal – Remission of duty on lost, destroyed and abandoned goods – Commissioner vide impugned order confirmed payment of duty demand and imposed penalty, also precondition to deposit sum for filing appeal was also imposed – Whether imposing such pre-condition was justified – Held that:- Reproduction of Commissioner’s findings show that there was no conclusion reached that assessee had violated any comprehensive policy or any provisions in Customs Manual –That itself made out arguable case, therefore there were no basis for imposing precondition for hearing of appeal on merits and stay of recovery – Conditions imposed ought to be reasonable and not excessive –They must have bearing on nature of reliefs that assessee claimed and to which it was held disentitled –In matters of natural calamities where customs manual or terms and conditions of bond prima facie ought not guide, Customs Commissioner to decide appeal – Thus, Tribunal was not justified in imposing condition of deposit on assesse – Appeal allowed and matter resotred before the Tribunal – Decided in favour of Assesse.
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