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Alliance Strategies Ltd. Versus Commissioner of Customs (Import & General)

2015 (9) TMI 563 - DELHI HIGH COURT

Imposition of Pre-deposit Condition for hearing – Onerous and excessive – Appellant contended that Tribunal’s condition for hearing of pre-deposit (to extent of 20% of penalty amount), is onerous and excessive – Held that:- no dispute that merely wee .....

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of opinion that interest of justice would be served if pre-deposit amount is reduced to half instead of 20% – Pre-deposit condition shall be deemed to be satisfied if appellant deposits 10% of penalty determined as against it within six weeks – Impu .....

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Kumar, Ms. Shikha Sapra and Mr.Tushar Joshi, Advs. For the Respondent : Mr.Kamal Nijhawan, Sr.Standing Counsel with Mr.Sumit Gaur, Advs. ORDER 1. In these two appeals, the grievance of the appellant is that the Customs Excise and Service Tax Appella .....

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ifying that if amount to the tune of 7.5% of the demand is deposited, the pre-deposit condition would be deemed to be satisfied, came into force. 3. Learned counsel for the Revenue urged that having regard to the admitted facts of this case and the s .....

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