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2018 (3) TMI 460

Head Note / Extract:
Pre-deposit - the amount that was required to be deposited by the appellant before the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai for non compliance of which the appeal filed by the appellant has been dismissed by the learned Tribunal by order dated 06.04.2015, which dismissal has been affirmed by the High Court in further appeal by order dated 07.08.2017 - the decision in the case of M/s. KCF Impex Pvt. Ltd. Versus The Commissioner of Customs (Import) [2018 (3) TMI 439 - BOMBAY HIGH COURT] referred - Held that: - Having regard to the deposit made, we set aside the orders of the High Court and the learned Tribunal dismissing the appeal(s) and restore the appeal filed by the appellant before the learned Tribunal - appeal restored.

 

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