*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.262/2010 Amit Shah. ..Petitioner -VERSUS- The Special Director of Enforcement and others. ..Respondents ........... Mr.Vikram Narkani i/b Mr.M.R.Baya, for the Petitioner. Mr.A.J.Rana, Senior Counsel i/b Mr.K.R.Chaudhari, for the Respondents. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 11th February, 2010. P.C. 1 Heard the learned counsel for the parties. 2 Rule, returnable forthwith. 3 Mr.Rana, learned Senior Counsel waives service for the Respondents. 4 This Petition is at the instance of Petitioner-Amit Shah, against the order dated 31.08.2009 passed by the Appellate Tribunal directing him to make pre-deposit. 5 The learned counsel for the Petitioner tried to demonstrate a prima facie case contending that the present Petitioner is sought to be implicated only on the basis of *2* confessional statement given by one Mr.Sudhir Kapadia. In his submission, the said statement was retracted and the retracted confessional statement could not be treated as good and sufficient evidence for imposition of penalty unless it is corroborated by other cogent evidence. He further submits that the Petitioner had also asked for the cross-examination of said Mr.Sudhir Kapadia, but the same was denied. Thus, according to the learned counsel, the order-in-original is clearly in breach of the basic principles of natural justice. He, therefore, submits that in view of prima facie case made out, the order of pre-deposit could be passed against the Petitioner. 6 Per contra, Mr.Rana, learned Senior Counsel appearing for the Respondents tried to support the impugned order. He submits that there is nothing to controvert the contents of the documents recovered and invoices received from abroad. However, he left the issue to the discretion of this Court. 7 Having heard both the sides, since we are at the stage of pre-deposit, we do not propose to express any opinion on merits of the rival contentions. However, considering overall facts and circumstances, justice would be done if amount of pre-deposit as directed by the Appellate Tribunal is reduced by 50% which the Petitioner shall deposit within a period of four weeks from today. In *3* the event of such deposit, it would be open for the appellate authority to proceed with hearing of the appeal. 8 Rule is made absolute in terms of this order, with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)