LAWS(BOM)-2005-4-165

CHARANJIT SINGH NANDRAYOG Vs. COMMR. OF CUS. (IMPORT)

Decided On April 26, 2005
Charanjit Singh Nandrayog Appellant
V/S
Commr. Of Cus. (Import) Respondents

JUDGEMENT

(1.) Heard. Rule, Returnable forthwith. Heard finally by consent of the parties.

(2.) This petition is directed against the order dated January 19, 2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai directing the petitioner-appellant before the Tribunal to pre- deposit 50% of the penalty amount with direction that subject to such pre-deposit being made and compliance reported, the pre-deposit of the balance amount shall be waived during the pendency of the appeal.

(3.) The learned counsel appearing for the petitioner while challenging the order contended that the order does not contain any reason in support of the conclusion recorded in the impugned order.