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2020 (1) TMI 112 - AT - CustomsMaintainability of appeal - appeal was dismissed for non-compliance with the requirement of mandatory pre-deposit of 7.5% of the amount of refund - section 129 E of the Customs Act 1962 - HELD THAT:- It is observed that the factum of the appellant’s account to have been seized by the DRI officers was brought to the notice of Commissioner (A). A request of the appellant has also been acknowledged by the Commissioner to have been made before him praying for release of the seized account. The order under challenge is silent about the said request. However, has simply dismissed the appeal for want of mandatory pre deposit on 7.5 % of the amount involved. The said silence on part of the Commissioner (A) is held unreasonable. Keeping in view that the said amount stands paid as of now, i.e. even prior to filing of the impugned appeal. Also keeping in view that procedural lapse may not be the cause for denying the substantial relief especially when the lapse is reasonably explained, it is deemed appropriate that an opportunity of being heard on merits be given to appellant. The order of Commissioner (A) is recalled remanding the matter back to him directing for taking a decision of the merits of the case - appeal allowed by way of remand.
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