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2015 (4) TMI 952 - HC - CustomsWaiver of pre deposit - Held that:- Since this Court was relegating the petitioner to the alternate remedy of filing an appeal before the Appellate Tribunal, it was not considered appropriate to deal with the merits of Ext.P8 order, that was passed by the respondent and which was impugned by the petitioner in the appeal before the Appellate Tribunal. I notice, however, that in a later case that came up for consideration before this Court, this Court, after considering a similar contention with regard to the statutory right of appeal being hedged by onerous conditions, took a view that, in cases where the commencement of the lis was prior to the introduction of the amendment to the Customs Act with effect from August 2014, the assessee's right of appeal, as per the erstwhile provisions of law, would not be effected by the provisions introduced by the amendment of 2014. In the case of the petitioner also, it is seen that the commencement of the lis was prior to the introduction of the amendment to the Customs Act with effect from August 2014. - Order recalled.
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