2014 (8) TMI 494 - AT - Customs

Waiver of pre-deposit - Demand of differential duty - Maintainability of appeal against the order u/s 129E - Held that - As per Section 129A of the Customs Act 1962 the Tribunal has power to entertain appeal against the decision or order passed by the Commissioner (Appeals) as an adjudicating authority under Section 128A of the Customs Act 1962. In the present case the impugned order is passed under Section 129E of the Customs Act 1962. Hence we find that the appeal is not maintainable and the same is dismissed as non maintainable - Time granted to make pre deposit - Decided conditionally in favour of assessee.

Summary

The appeal was filed against an interim order passed by the Commissioner (Appeals) under Section 129E of the Customs Act, 1962. The Tribunal found that the appeal was not maintainable as the impugned order was passed under Section 129E. The appeal was dismissed as non-maintainable. The appellant sought four weeks to comply with the order for deposit, and if done within this time, it would be considered as compliance.