1996 (11) TMI 85 - HC - Customs

Summary

The High Court upheld the Tribunal's decision to require a 25% deposit of penalty amount under Section 129E of the Customs Act, 1962. The Court noted the discretionary power of the Tribunal to dispense with pre-deposit based on circumstances. The judgment clarified that it did not express an opinion on the merits of the case. The petition was dismissed without costs.