9911796707
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Issues:
Challenge to orders passed by Commissioner and Tribunal, Consideration of detailed application by Tribunal, Validity of Tribunal's order, Writ jurisdiction under Article 226. Analysis: The petition was filed to quash orders passed by the Commissioner and the Tribunal. The Commissioner had confiscated goods and imposed a penalty of Rs. 5 crores under the Customs Act. An appeal was made to the Tribunal, which directed a pre-deposit of Rs. 1 crore out of the total penalty. A writ petition challenged this order, leading to a direction for the Tribunal to reconsider the matter. The petitioner then filed a new application before the Tribunal, which was rejected in a cryptic manner by the Tribunal without considering the detailed contentions raised by the petitioner. The petitioner argued that the Tribunal's order did not take into account the financial condition and documents provided by the petitioner in the application. The Tribunal simply stated that the applicant failed to demonstrate adverse financial condition and offered no valid reason for a different view on the pre-deposit amount. The respondents supported the Tribunal's order, stating that the Court should not interfere under Article 226 of the Constitution. However, the Court found merit in the petitioner's contentions. The Court held that the Tribunal's order was cryptic and failed to consider the petitioner's detailed application. Therefore, the Tribunal's order was quashed, and the matter was remanded back to the Tribunal for a proper decision in accordance with the law. The writ petition was allowed with a direction to the Tribunal to reconsider the application in light of the Court's observations. No costs were awarded in this case.
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