9911796707
TMI Blog2003 (8) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against order dated 26 September 2001, passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi whereby petitioners' appeals No. C/469-479/2000-NB have been dismissed for failure on the part of the petitioners to comply with order of pre-deposit dated 20 April 2001. 2. Briefly stated, the material facts giving rise to the writ petition are as follows : The firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication at the earliest. Physical verification report, recording the missing items, was also signed by the said Mr. Saxena. On a consideration of the reply filed by the petitioners to the show cause notice issued to them, the adjudicating authority confirmed the demand of customs duty of Rs. 62, 08,704/-under Section 28(2) of the Customs Act, 1962 (in short the Act). A penalty in the same amount a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some time, we had asked him to make up his mind if he was prepared to deposit a further sum of Rs. 2.50 lakhs so that his prayer for dispensing with the he deposit of the remaining amount in terms of the Tribunal's order could be considered. Mr. Saxena states that he is not in a position to deposit any amount. He, however, urges that having regard to their poor financial condition, they should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty or penalty and interest in dispute is deposited. The condition is mandatory. However, discretion is conferred on the appellate authority to dispense with such deposit if it is of the opinion that deposit would cause undue hardship to the person concerned. While exercising the discretion the appellate authority may impose such conditions as it may deem fit so as to safeguard the interests o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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