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2021 (8) TMI 251 - MADRAS HIGH COURTMaintainability of appeal - rejection on the ground of non-fulfilment with mandatory requirement of pre-deposit - customs duty already paid not adjusted by the petitioners towards pre-deposit to be made - Section 129E of Customs Act - HELD THAT:- When the appellate authority made a finding that the records were carefully gone through and the facts were considered and the petitioners have not established that they are entitled for any adjustment of paid customs duty towards pre-deposit for entertaining an appeal, there is no reason to entertain a writ petition and if at all there is any records available with the petitioners, they are at liberty to approach the CESTAT under Section 129A(1) of the Act. The CESTAT is empowered to call for the entire files, verify the records and form an opinion whether the petitioners are entitled for any such adjustment or not, or there is any error in respect of the findings made by the authority or not. However, such an elaborate adjudication cannot be done by the High Court in writ proceedings at this stage. The petitioners on one hand claim that they have paid ₹ 11.36 Lakhs towards duty. The Orders-in-Appeal, which are impugned, state that there is no clarity in respect of the said payment made by the petitioners. The adjudication of facts is required with reference to the documents in original, which are to be scrutinised. Thus, the petitioners are at liberty to prefer an appeal under Section 129A(1) before the CESTAT for the purpose of redressal of their grievances - petition disposed off.
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