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2021 (12) TMI 1312 - HC - CustomsMaintainability of appeal - seeking waiver of pre-deposit - it is claimed that both the appellants were only courier boys and they have no means to effect such huge amount of pre-deposit to enable them to prosecute the appeals before the Tribunal - Levy of penalty u/s 112(b) of the Customs Act, 1962 - smuggling - HELD THAT:- Section 129E of the Act deals with deposit of certain percentage of duty demanded or penalty imposed before filing the appeal; the provision states that the Tribunal shall not entertain any appeal if the appellant has not deposited required percentage of the duty in case where duty or duty and penalty are under dispute or penalty is in dispute, in pursuance of the decision or order appealed against - The second proviso to Section 129 E curves out an exception only in respect of appeals which were pending before the appellate authority prior to the commencement of Finance (2) Act of 2014. Admittedly, appeals filed by the appellants before the Tribunal are not covered under the second proviso. If that is so then there is no discretion vested with the Tribunal to waive the mandatory pre-deposit contemplated under the Act. Therefore, it is found that there is no error in the order passed by the Tribunal. Considering the submission of the learned Counsel for the appellants that the appellants are in indigenous circumstances, one opportunity is granted to the appellants to pay the mandatory pre-deposit not later than 25th February, 2022 - appeal dismissed.
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