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2019 (2) TMI 613 - HC - CustomsRequirement with the pre-deposit - Whether the appellate Tribunal committed error of law in dismissing the appeal on the ground of non compliance of stay order despite direction issued by this Court for reconsideration of the stay application in the light of section 129-E of Customs Act, 1952? - Whether the finding recorded by the appellate Tribunal that the appellant is not in a position to deposit the amount in question is perverse in the state of evidence on record especially in view of the fact that the company was declared sick by BIFR? Held that:- In the case at hand evidently the Tribunal after considering the entire facts on record, passed the order for directing to deposit ₹ 10 Lacs as a pre-deposit in an appeal against the levy of duty of ₹ 69,22,218/-. The said direction is after taking into consideration the entire facts situation including the hardship to the Appellant and the prejudice to the Revenue - the substantial question of law is answered against the appellant that the Appellate Tribunal was well within his jurisdiction in dismissing the appeal on the ground of noncompliance of stay order and the finding arrived by the Appellate Tribunal, as would warrant any interference. Appeal dismissed - decided against appellant.
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