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2020 (3) TMI 277 - HC - CustomsMaintainability of appeal - non-compliance with the mandatory pre-deposit - Section 129E of the Customs Act, 1962 - Smuggling of Gold - HELD THAT:- As per amended provision of Section 129-E of the Customs Act, 1962, the petitioner was required to make a pre-deposit @ 7.5% of the penalty amount i.e. ₹ 5 lacs, which has not been deposited by the petitioner. Hence, Commissioner of Customs (Appeals) has dismissed the appeal preferred by the petitioner vide order dated 30th August, 2019. The petitioner is ready and willing to make pre-deposit @ 7.5% of the penalty amount i.e. ₹ 5 lacs within a period of two days - Petitioner is directed to deposit the penalty amount @ 7.5% of the penalty amount i.e. ₹ 5 lacs within a period of one week from today, which will be accepted by the Commissioner of Customs (Appeals). The appeal preferred by the petitioner is revived with its original number.
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