Union Of India (Uoi) And Ors. vs Sony India Ltd.

The Supreme Court granted leave and allowed the civil appeals, setting aside the Delhi High Court's order that required the Customs, Excise and Gold (Control) Appellate Tribunal to hear appeals without a pre-deposit of Rupees twenty crores. The Court emphasized that a writ petition's disposal should include a discussion of the relevant facts and circumstances, as well as an application of the cited circulars (No. 44/97 and No. 20/98) to the case. The matter was remanded to the High Court for fresh consideration.