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2017 (1) TMI 583 - HC - CustomsPre-deposit - is separate pre-deposit amount in respect of the petitioners and its directors justified? - Held that: - if a company and its directors are held jointly and severally liable, one set of pre-deposit is sufficient for hearing of the appeal. - if one set of pre-deposit amount to the extent of 7½ % of the duty drawback element is made, it would be considered sufficient compliance with the mandate of law. The Appellate Commissioner shall decide the appeals before him in accordance with law subject to such deposit - petition disposed off - decided in favor of petitioner.
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