2016 (3) TMI 340

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..... . ₹ 5 Lacs is in the custody of the Department, no further condition of pre-deposit can be imposed under Section 129E of the Customs Act. Therefore, by taking into account the appellant's plea of financial hardship the condition of pre-deposit is deleted. - Decided in favour of appellant - Tax Appeal No. 1163 of 2014 - - - Dated:- 4-2-2016 - Akil Kureshi And Mohinder Pal, JJ. For the .....

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..... issed the appeal for want of compliance of pre-deposit requirement. 2. Learned counsel for the appellant submitted that the imported goods in the nature of memory chips are already in the custody of the Customs Department. In that view of the matter, under Section 129E of the Customs Act, no further condition of pre-deposit can be imposed. Counsel relied on the decision of Supreme Court in the .....

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