2017 (1) TMI 583 - HC - Customs

Pre-deposit - is separate pre-deposit amount in respect of the petitioners and its directors justified? - Held that - if a company and its directors are held jointly and severally liable, one set of pre-deposit is sufficient for hearing of the appeal. - if one set of pre-deposit amount to the extent of 7 % of the duty drawback element is made, it would be considered sufficient compliance with the mandate of law. The Appellate Commissioner shall decide the appeals before him in accordance with law subject to such deposit - petition disposed off - decided in favor of petitioner.

Summary

The Delhi High Court directed that only one penalty of 7½% of the basic duty drawback amount be accepted as a pre-condition for hearing the petitioner's appeal before the Commissioner of Appeals. The separate pre-deposit amount for the petitioner and its directors is not essential; one set of pre-deposit is considered sufficient compliance with the law. The Appellate Commissioner is to decide the appeals in accordance with the law subject to such deposit. The writ petition is disposed of accordingly.