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2015 (6) TMI 1083 - HC - CustomsRestoration of appeal - appeal dismissed earlier on account of non-payment of pre-deposit - amount of pre-deposit duly deposited and proof of deposit presented - Held that: - the appellate authority has dismissed the appeal preferred by the petitioner against the order-in-original for non-payment of the 7.5% of the duty demanded as per the amendment dated 6-8-2014. Now that the petitioner has complied with the said mandatory condition of pre-deposit vide TR-6 Challan Bearing No. 001681, this Court is inclined to accept the prayer. Pre-deposit of 7.5% of the duty demanded is a mandatory stipulation and this appellate authority has no powers to relax or go by a case law, which is not on this provision of law directly. Petition disposed off - decided against petitioner.
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