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Issues Involved:
Challenge against order of Customs Excise and Service Tax Appellate Tribunal for pre-deposit under Section 129(B) of the Customs Act, 1962. Analysis: 1. The petition was filed under Article 226 of the Constitution against the order of the Customs Excise and Service Tax Appellate Tribunal, which directed the petitioner to make a pre-deposit of Rs. 40 lakhs within a stipulated time limit. The Tribunal's order was related to the ash content in imported coking coal, determining the applicable customs duty rate based on the ash content percentage. 2. The petitioner argued that the test laboratory report indicating an ash content of 15.62% was communicated late, causing prejudice as the imported coal had already been cleared on a provisional basis. The petitioner contended that a sample from the consignment showed an ash content below 12%, suggesting that the entire consignment might not have exceeded the 12% threshold. 3. The respondent authorities supported the Tribunal's order, stating that it was a pre-deposit order and did not warrant interference. After hearing both parties, the High Court decided that the case warranted a waiver of the pre-deposit requirement, setting aside the Tribunal's order and allowing the appeal to proceed without the need for pre-deposit. 4. The High Court directed the Tribunal to proceed with the appeal for final hearing without any pre-deposit requirement but mandated the petitioner to submit a bond for the specified amount. The Court clarified that the Tribunal should decide the matter independently, without being influenced by the High Court's observations. 5. Consequently, the High Court quashed and set aside the detention order issued by the Assistant Commissioner of Customs. The petition was allowed in the terms mentioned, with the rule made absolute and no order as to costs.
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