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2013 (9) TMI 785 - HC - CustomsNon-Compliance of the provisions of Section 129E of the Act r.w. the stay order – Held that:- The Tribunal noted that report of the Registrar, which also reflects that the said deposit have not been made as no proof of compliance stand filed on record - After taking into consideration these factors, the Tribunal dismissed the appeals for non-compliance of with the provisions of Section 129 E of the Customs Act, 1962 read with the stay order. It was abundantly clear that it was a pre-condition to deposit the amount in respect of an appeal filed against the duty demanded or penalty levied - Although the Section does not expressly provide for rejection of the appeal for non-deposit of duty or penalty, yet it makes it obligatory on the appellant to deposit the duty or penalty, pending the appeal, failing which the Appellate Tribunal was fully competent to reject the appeal. Violation of Principles of Natural Justice – Opportunity to Cross-Examine the Witnesses – Held that:- The proviso to Section l29E of the Act gives discretion to the Tribunal in cases of undue hardships to condone the obligation to deposit or to reduce - It was a discretion vested in an obligation to act judicially and properly - In the facts and circumstances of the case and all the relevant factors, namely, the probability of the prima facie case of the appellants, the conduct of the parties, have been taken into consideration by the Tribunal - The purpose of the Section was to act in terrorem to make the people comply with the provisions of law - The submission of the appellant that there was improper dismissal of the appeals and non-consideration of material and relevant facts could not be accepted – Decided against Assessee.
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