SAHIL INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS (APPEALS)

JUDGEMENT

(1.) The petitioner has come up with the above writ petition challenging an order passed by the first respondent directing the petitioner to make a pre-deposit of Rs. 2.00 lakhs for entertaining a statutory appeal. Heard Mr. S. Murugappan, learned counsel for the petitioner and Mr. Xavier Felix, learned counsel for the respondents.

(2.) Insofar as pre-deposit condition is concerned, the Appellate Authority is obliged to go into the question of hardship. There are certain parameters upon which hardship can be tested. In the case on hand, the petitioner relied upon three orders, all passed by Commissioner of Appeals. Two of those orders dated 26-3-2010 and 11-7-2013 are in favour of another company by name Sumitomo Corporation of India Private Limited, covering the very same item of import, namely CD MP3. The petitioner also produced yet another order dated 20-4-2012 passed by one Commissioner (Appeals) in favour of the very petitioner herein.

(3.) But, unfortunately, by the order impugned in the writ petition, the Commissioner (Appeals) has simply rejected the orders of his predecessors, by a bare statement that he disagreed with them. Even the reasons of disagreement are not indicated in the impugned order.