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2011 (6) TMI 653

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..... o with J.B. Mishra, Counsel, for the Respondent. [Order]. - P.C. : The Appeal is admitted on the following substantial questions of law : (a) Whether in the facts and circumstances of the case, the Hon'ble Appellate Tribunal was right in directing the Appellants to pre-deposit an amount of Rs. 1,25,000/- towards the redemption fine and an amount of Rs. 5,00,000/- towards customs duty unde .....

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..... e Appellant was proceeded against for a breach of Customs Notification No. 63 of 1988 and a show cause notice was issued on 30 July 1999. The allegation against the Appellant is that it had imported certain scanning equipment which was installed in a hospital run by the Pune Municipal Corporation for being utilised for the diagnosis of patients at the hospital. The Commissioner by his order made a .....

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..... by the order of deposit. 7. Reading the show cause notice, it is evident that the goods in the present case were seized on 5 February 1999. In that view of the matter, the provisions of Section 129-E would mandate that the requirement of pre-deposit is not attracted. The Appellant has already deposited the amount of penalty imposed. 8. In that view of the matter, we allow this Appeal .....

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