SCA/3566/2008 1/2 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 3566 of 2008 For Approval and Signature: HONOURABLE MR.JUSTICE M.S.SHAH AND HONOURABLE MR.JUSTICE RAVI R.TRIPATHI ========================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ========================================= GUJARAT PICKER INDUSTRIES PVT LTD & 1 - Petitioner(s) Versus UNION OF INDIA & 2 - Respondent(s) ========================================= Appearance : MR PARESH M DAVE for Petitioner(s) : 1 - 2. MR HARIN P RAVAL for Respondent(s) : 1, None for Respondent(s) : 2 - 3. ========================================= CORAM : HONOURABLE MR.JUSTICE M.S.SHAH and HONOURABLE MR.JUSTICE RAVI R.TRIPATHI Date : 25/02/2008 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE M.S.SHAH) RULE. Mr Harin Raval, learned Assistant Solicitor General waives service of Rule for the respondents. SCA/3566/2008 2/2 JUDGMENT In this petition under Article 226 of the Constitution, the petitioner is challenging the order dated 04.02.2008 (Annexure-G) passed by the Commissioner of Customs (Appeals) requiring the petitioner to deposit 100% of duty, interest and penalty imposed by the Additional Commissioner of Customs, Ahmedabad by the Order– in–Original dated 31.01.2007. Having heard the learned counsel for the parties, in the facts and circumstances of the case, we are of the view that the interests of justice would be served if the impugned order of the Commissioner of Customs (Appeals) is substituted by the following order :- “The appellant shall deposit 50% of the duty amount within one month from today. Upon deposit of the amount as aforesaid, there shall be waiver of the balance amount of duty, interest and the penalty. In case of failure to deposit the amount as aforesaid, the appeal shall be liable for rejection for non-compliance as per the provisions of Section 129-E of the Customs Act, 1962.” Rule is made absolute in the above terms. No order as to costs. [M.S. SHAH, J.] [RAVI R. TRIPATHI, J.] mrpandya*