Home Case Index All Cases Customs Customs + AT Customs - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 822 - AT - CustomsMaintainability of appeal - non-compliance with the mandatory pre-deposit within time limit for filing an appeal - time limit under section 128 of the Customs Act, 1962 - HELD THAT:- Hon’ble High Court of Gujarat in the case of RAMESH VASANTBHAI BHOJANI VERSUS UNION OF INDIA & 2 [2017 (5) TMI 444 - GUJARAT HIGH COURT] has drawn a distinction between Section 128 and 129E and held that the date of filing of appeal under Section 128 is different from the date of making the mandatory pre-deposit without which the appeal cannot be entertained as per Section 129E. The appeal has been filed within the condonable time limit on 10.07.2017 - matter remanded to the First Appellate Authority to decide the appeal on merits - appeal allowed by way of remand.
|