2014 (12) TMI 1268 - AT - Customs

Pre-deposit - Section 129C of the Customs Act 1962 - Held that - since there is a default in pre-deposit as directed by the order dated 8.9.14 the appeal is dismissed for failure of pre-deposit in terms of Section 129C of the Customs Act 1962.

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of assessed liability on condition that appellant remits 50% of Duty of Customs and excise within eight weeks. Appellant's appeal was dismissed for failure to pre-deposit as directed by the order.