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2015 (10) TMI 1534 - HC - CustomsWaiver of pre-deposit to entertain appeal under Section 128 – Petitioner contends that the same were declined of the right to file appeal for non-compliance of Section 129E of the Customs Act - Revenue holds that Petitioners are liable of pre-depositing 7.5% of the penalty imposed for filing appeals – Held That:- Impugned order is set aside and Respondent is directed to consider the appeals without insisting upon the pre-deposit of 7.5% of the penalty – Decision made in the case of Fifth Avenue Sourcing Private Limited v. Commissioner of Service Tax [2015 (7) TMI 391 - MADRAS HIGH COURT] followed – Decided in favour of the assessee.
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