TMI Blog2015 (7) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... lacs which comes to just about one per cent of the amount. Secondly, in the earlier case, the penalty imposed was ₹ 25 lacs against which the Tribunal imposed the condition of pre-deposit of ₹ 1 lac. Merely because the allegations are common, the Tribunal is not bound to adopt the same figure irrespective of the quantum involved in each case. The condition of pre-deposit has some rati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner and several other persons alleging suppression of FOB value of the exported goods and thereby evading the customs duty. The petitioner was admittedly a transporter of the goods. The allegations against him included those of being part of a syndicate which formed a chain of conspiracy. He not only provided transportation and also arranged for a godown. It was alleged that he used the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es pending the appeals. It is this order which the petitioner has challenged in this petition. 2. Learned advocate Shri H.D. Dave for the petitioner vehemently contended that the Tribunal imposed a condition which was too onerous for the petitioner to carry out. The petitioner was served with three separate show cause notices for different periods containing similar allegations. In the first ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was ₹ 25 lacs against which the Tribunal imposed the condition of pre-deposit of ₹ 1 lac. Merely because the allegations are common, the Tribunal is not bound to adopt the same figure irrespective of the quantum involved in each case. The condition of pre-deposit has some rational relation to the total demand confirmed by the adjudicating authority. Lastly, at this stage, it is not n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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