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2016 (7) TMI 225 - AT - CustomsCondonation of delay in filing an appeal - Tribunal rejected the condonation application since the requirement of mandatory deposit u/s 129E of Customs Act, 1962 was not met - Held that:- After amendment to Section 129E of Customs Act, 1962, it is necessarly to be complied with by every person filing the appeal before this forum under Section 129A of Customs Act, 1962. Therefore, the Appellant should first comply with the provisions of Section 129E of Customs Act,1962 and thereafter approach this Tribunal for condonation of delay, which the Tribunal is empowered to consider in view of Section 129A(5) of Customs Act, 1962. Therefore, the present miscellaneous application is premature, accordingly rejected being not maintainable with the liberty to the applicant to approach this Tribunal after compliance with the provisions of Section 129E of the Customs Act,1962. - Decided against the assessee.
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