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2019 (7) TMI 1303 - MADRAS HIGH COURTNon-compliance with the requirement of pre-deposit and penalty - pre-amendment benefit of Section 129E of the Customs Act, 1962 - whether the petitioner would be entitled to the benefit of the pre-amended Section 129E of the Customs Act, 1962 since the right to file an appeal had accrued prior to the amendment to Section 129E of the Customs Act, 1962? HELD THAT:- It could be seen that after the amendment, the appellant has to deposit 7.5% of the duty, in case where duty or duty and penalty are in dispute, or penalty, whether such penalty is in dispute, in pursuance to a decision or an order passed by an officer of customs - There is no provision to waive, the pre-deposit of 7.5% on the alleged duty and penalty payable. The amended Section also makes it clear that this Section shall not apply to stay applications and appeals pending before the appellate authority prior to commencement of Finance (Nos.2) Act, 2014. Prior to amendment, there was a discretion given to the tribunal, to dispense with the pre-deposit. A right to appeal, is only a statutory right. The right to file an appeal can be hedged by conditions. If the argument of the petitioner is accepted then it would mean that there is a vested right in any appellant to claim the benefit of waiver of pre-deposit. Reading of Section 129E, as it stood prior to amendment shows that the appellant, before the tribunal, would apply to the tribunal for waiver of the entire pre-deposit and it was the discretion of the tribunal, whether to waive it or not. Further the proviso to section 129E after amendment does states that the pre-amended section will apply only to appeals. Pending on the commencement of Finance (No.2) Act 2014. Therefore, an appeal filed after the amendment should be governed by the old Section The entire Section 129E now stands substituted by the amended Act 25 of 2014. In such a case, the appeal would be governed only by the Section which stands on the date, when the appeal is sought to be filed - Section 6 of the General Clause Act, which deals with repeal cannot be applied to situations where the entire Section has been substituted. Petition dismissed.
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