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2019 (10) TMI 1486 - AT - CustomsSeeking early hearing of the appeal - Smuggling - gold and currency which have been seized were lying for the last two years with the Customs - appeal dismissed on the ground that appellant failed to make pre-deposit in compliance with Section 129E of the Customs Act, 1962 - HELD THAT:- The appellant subsequently, while filing the appeal before this forum, paid an amount of ₹ 38.00 lakhs in compliance with Section 129E of the Customs Act. Since the learned Commissioner (Appeals) has not decided the issue on merits, in view of the principle of law laid down by the Hon’ble Supreme Court in the case of COLLECTOR OF C. EX., CALCUTTA VERSUS ALNOORI TOBACCO PRODUCTS [2004 (7) TMI 91 - SUPREME COURT], the appeal is allowed by way of remand to the learned Commissioner (Appeals) to decide the appeal afresh after affording an opportunity of hearing to the appellant. Appeal allowed by way of remand.
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