JUDGMENT

Dr. ARIJIT PASAYAT, J.—

1.Leave granted.

2.Challenge in this appeal is to the order passed by a learned Single Judge of the Gujarat High Court, setting aside the order passed by the Appellate Tribunal for Foreign Exchange (for short ‘Tribunal’) dated 4th January, 2006 in Appeal nos. 199, 500 and 501 of 2006 whereby the application for dispensation of pre-deposit was rejected.

3.Background facts in a nutshell are as follows :

“On the basis of the alleged violation of certain provisions of the Customs Act 1962 (in short the ‘Act’) notices were issued to certain noticees including the present respondents primarily on the ground of mis-declaration as to the description and narration of the goods imported and on the ground of over-invoicing so far as valuation is concerned and consequentially misusing foreign exchange. Show-cause notices were issued by the adjudicating authority and on consideration of the submissions and replies filed, the orders in original were passed by the Commissioner of Customs (hereinafter referred to as the ‘Commissioner’). The orders passed by the original authority were challenged by the respondents before the Customs, Excise and Service Tax Appellate Tri