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2020 (3) TMI 924 - AT - CustomsMaintainability of appeal - non-compliance with the direction of pre-deposit - Section 129E of the Customs Act, 1962 - HELD THAT:- The Commissioner (Appeals) has not decided the appeal on merit but dismissed the appeal for non-compliance with the provisions of Section 129E of the Customs Act, 1962. Before this Tribunal, the appellant has deposited the directed amount vide order of this Tribunal dated 08.04.2014. Since the issue has not been considered on merit by the learned Commissioner (Appeals), the matter is remanded to the learned Commissioner (Appeals) to decide the case on merit. Appeal allowed by way of remand.
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