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2016 (7) TMI 543 - HC - CustomsMandatory pre-deposit before filing an appeal - rejection of appropriation of amount deposited during investigation - Sec. 129 E of the Customs Act, 1962 - Held that:- No public authority or public servant much less a quasi-judicial authority like the Commissioner of Customs can be allowed or permitted to pass these kind of communications or direct their subordinates to communicate such orders in the aforesaid kingly manner. This Court, therefore, records its displeasure on the tenor of the communication Annexure F dated 12.8.2015 given to the petitioner assessee. To say the least, there was not only a breach of principles of natural justice but the said communication also smacks of arbitrary act and non-application of mind by the learned Commissioner of Customs. The reconciliation of the deposits and the extent of pre-deposit required to be made for maintaining the present appeal in question before the CESTAT under S.129E of the Customs Act itself required the consideration of these facts by the said authority because this Court cannot undertake this exercise here in the present writ petition. Therefore, the matter would essentially require a remand back to the learned Commissioner to decide the representations of the petitioner assessee once again, after giving him an opportunity of hearing, by a detailed speaking order. It is needless to add that the petitioner assessee will have the liberty to avail appropriate legal remedy against such negative order of the Commissioner, if any. - Decided in favor of petitioner.
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