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2019 (3) TMI 1533 - HC - CustomsCompliance with the mandatory pre-deposit - demand of penalty during the pendency of the appeal - Section 129-E of the Customs Act, 1962 - Held that:- A simple reading of the section shows that the deposit of seven and a half per cent appears to a condition which has to be complied with for filing the appeal - Learned counsel for the petitioner fails to satisfy us that the appellate authority has a power to relax that condition. Concededly, the petitioner has not filed the appeal complying with the said provision. The writ petition disposed off leaving it open to the petitioner to move an appropriate application before the first respondent.
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