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2016 (5) TMI 1059 - AT - CustomsPre- deposit - Non- deposit of mandatory requirement of deposit of 7.5%/10% - Demand in terms of amended provisions of Section 129E of the Customs Act, 1962 - Held that:- the issue of pre-deposit stands finally decided by the Hon’ble Delhi High Court in the case of Anjani Technoplast Ltd. Vs. Commissioner of Customs [2015 (10) TMI 2446 - DELHI HIGH COURT] and Hon’ble Allahabad High Court in the case of Ganesh Yadav Vs. Union of India [2015 (7) TMI 304 - ALLAHABAD HIGH COURT]. As against the above decisions, the appellants have not put on record any decision of the Division Bench or any other judgement supporting their stand that pre-deposit is not required. Consequently there is no sufficient force in the appellants’ stand that the deposits are not required to be made. - Decided against the appellant
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