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2018 (12) TMI 1434

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..... against the petitioner. In these circumstances, in view of the material on record which suggests that the petitioner has very limited means to deposit any amounts, this Court is of the opinion that the relief is warranted. The requirement of pre-depositing of any amount is hereby directed to be waived, however, the petitioner shall furnish a bond and also provide reasonable security, having reg .....

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..... itioner was in conscious possession of the confiscated quantities and therefore, imposed the penalty determined upon him. The CESTAT which had been approached by the petitioner for waiver of the condition of pre-deposit was of the opinion that the circumstances of the case did not warrant that relief. The petitioner in support of these proceedings has furnished a copy of his bank statement and .....

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..... petitioner shall furnish a bond and also provide reasonable security, having regard to the list of immovable properties produced before the Court. Subject to this, the requirement of pre-deposit is hereby waived. The petitioner s appeal shall be revived and now CESTAT shall proceed to hear the parties on its merits after issuing adequate notice to the counsel. The writ petition is disposed of .....

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