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2021 (11) TMI 345 - HC - CustomsPre-deposit - Making pre-deposit after rejection of application for Seeking extension of time to make a pre-deposit under Section 129E of the Customs Act, 1962 and remanding the matter to Commissioner (Appeals) - HELD THAT:- Since the mandatory pre-deposit has been made by the Petitioners, under the provision of Section 129E of the Customs Act, we hereby quash the impugned order dated 21.01.2021 (Annexure ‘A’ to the memo of the petition) as well as order dated 16.02.2018 passed by Respondent No.2 (Annexure ‘C’ herein). We also remand the matter back to Respondent No.2 for hearing the appeal on merits. Matter restored before the Revisionary Authority.
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