2015 (8) TMI 338 - SCH - Customs

Waiver of pre deposit - Undue hardship - By impugned judgment High Court reported in 2015 (1) TMI 630 - BOMBAY HIGH COURT dismissed appeal filed by appellant and sustained order of Customs, Excise & Service Tax Appellate Tribunal directing appellant to pre-deposit sum towards penalty imposed on appellant - After going through decision rendered by high court it cannot be construed as granting legal right to approach Higher Court on denial of interim relief - Order passed by majority in high case was imminently fair and reasons assigned for same from majority judgment do not raise any substantial question of law.

Summary

The Supreme Court dismissed the appeal against the High Court's judgment upholding a penalty imposed by the Customs, Excise & Service Tax Appellate Tribunal. The appellant was directed to pre-deposit Rs. 15,00,000 within six weeks. The Court granted another six weeks for compliance and instructed the Tribunal to expedite the appeal process after the pre-deposit.