TMI Blog2023 (5) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... nsistence on pre-deposit would effectively render the petitioner s remedy of an appeal before the learned CESTAT, illusory - it is considered apposite to direct the learned CESTAT to consider the petitioner s appeal on merits, without insisting on any pre-deposit. Petition is disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Gandharv Anand and Ms. Reena Rawat, Advs. For the Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Advs. for R1. Mr. Anand Solanki, Adv. VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, impugning an order-in-original dated 18.12.2020, passed by the Principal Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Indian currency. 7. It is alleged that Sh. Ritesh Kumar could not produce any document showing the import or purchase of the gold bars in question, which, according to the department, weighed around 22625 grams. The said goods were thereafter seized and the statement of Sh. Ritesh Kumar was recorded under Section 108 of the Customs Act. 8. It appears that Sh. Ritesh Kumar implicated one Sh. Rajesh Thakur of Haryana Bullion and, inter alia, stated that he was required to hand over the gold bars to the said person. He also named one Sh. Dilip Kumar of Haryana Bullion. It is stated that Sh. Dilip Kumar has implicated the petitioner. 9. The penalty has been imposed on the petitioner solely on the basis of a string of statements recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19,511.75 13. The bank account statements also indicate that there has been no substantial withdrawal from the same. 14. The petitioner had also filed a petition challenging an order-in-original dated 20.11.2020 [W.P.(C) No. 6855/2022], whereby a penalty of over ₹110 Crores was imposed on the petitioner. In the said proceedings, this Court had noted that the said penalty was also imposed on the basis of statements made by certain persons and without any other material. And, the said writ petition was disposed of by an order dated 17.03.2023 directing the learned CESTAT to consider the petitioner s appeal without any pre-deposit. 15. Considering the financial status of the petitioner as well as the manner in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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