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2020 (4) TMI 134 - HC - CustomsMaintainability of appeal - rejection on the ground of non-payment of predeposit amount - HELD THAT:- It is the case of the petitioner that the petitioner had shifted his office and was not aware of the order having been passed by the first appellate authority and it was only when the impugned recovery notice was received by it through the customs broker that it came to be aware of the order passed in appeal. Thereafter, an appeal has been filed before the Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT) on 06.01.2020 along with application for condonation of delay of 1930 days. The application for condonation is yet to be decided. In the meantime, as far as protection from recovery is concerned, as against a demand of ₹ 15 lakhs (approx), a sum or ₹ 4 lakhs (approx) has been remitted by the petitioner, that is in excess of the 7.5% of pre-deposit required to be made before the CESTAT - Petition disposed off.
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