2012 (8) TMI 324

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..... hat:- Since issue is not free from doubt and considering the fact that the first appellate authority has himself expressed observation and doubt as regards maintainability of penalty under both the Sections of the Customs Act, 1962, we find that the appellant should be put to condition of depositing of Rs.2 lakhs for hearing his appeal by first appellate authority. - C/40/2012 - - - Dated:- 2 .....

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..... an amount of Rs.5 lakhs in order to hear and dispose the appeal. Having not deposited the same, the appeal got dismissed for non-compliance. 4. We find, as contended by the ld.Counsel that similarly placed appellants in identical issue, wherein the first appellate authority has dismissed the appeal for non-compliance, the Hon'ble High Court of Gujarat in Special Civil Application No.17411 of 2 .....

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..... is appeal by first appellate authority. 6. Accordingly, we direct the appellant to deposit an amount of Rs.2 lakhs (Rupees Two Lakhs only) within a period of eight weeks from today and report compliance to first appellate authority on 24.09.2012. 7. On such compliance being reported, the first appellate authority will hear and dispose the appeal and pass an order on the merits of the case .....

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