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Issues:
1. Petition seeking Certiorari to quash an order and Mandamus to hear appeal. 2. Confiscation of silver, penalty imposition, and appeal under Customs Act. 3. Application for waiver of penalty, Tribunal's order for partial waiver. 4. Challenge to Tribunal's order, consideration of undue hardship, and waiver application. Analysis: 1. The petitioner filed a writ petition under Article 226 seeking Certiorari to quash an order and Mandamus to hear the appeal. The petitioner had let out a property where illegal activities were conducted, leading to confiscation of silver and imposition of a penalty of Rs. 2.5 crores by the Commissioner under the Customs Act. The petitioner appealed to the Tribunal, seeking waiver of the penalty due to financial constraints, which was partially granted by the Tribunal, directing the petitioner to deposit Rs. 25 lakhs. The petitioner challenged this order in the writ petition. 2. The Tribunal's order was challenged on the basis that it did not consider relevant factors and did not find undue hardship as required under the proviso to Section 129E of the Customs Act. The Tribunal's order lacked a specific finding on undue hardship, and the petitioner's financial position was not adequately considered. The Tribunal was criticized for not addressing the waiver application properly, especially since non-granting of waiver would render the appeal ineffective. The High Court emphasized the importance of the right to appeal and cited legal precedents to support the petitioner's position. 3. The High Court analyzed the Tribunal's order, noting that it had misdirected itself by not properly considering the petitioner's financial situation and the impact of depositing the penalty amount on the appeal. The Court acknowledged the petitioner's willingness to deposit a certain amount and modified the Tribunal's order, allowing the appeal to proceed upon the deposit of Rs. 50,000 within a month. The Court directed the Tribunal to expedite the appeal process and cautioned that any delay or lack of cooperation from the petitioner could lead to appropriate orders by the Tribunal. 4. The judgment highlighted the importance of considering undue hardship in waiver applications and ensuring that the right to appeal is not unduly burdened by financial constraints. The Court's decision to modify the Tribunal's order reflected a balance between the petitioner's financial capacity and the need for a fair hearing of the appeal. The case underscored the significance of procedural fairness and the proper application of legal principles in matters involving penalty imposition and appeal rights under the Customs Act.
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