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2016 (7) TMI 792 - CGOVT - CustomsImport of baggage without declaring the goods - passing through green channel - carrying goods on behalf of others - waiver of pre-deposit - Held that:- Government finds nothing on record to show that the said stay order of Commissioner (Appeals) for depositing an amount of ₹ 15000/- towards the penalty amount has been challenged before any forum and has thus attained finality and needs to be complied with. The applicant failed to comply with the directions of the Commissioner (Appeals) under Section 129E. As the applicant admittedly failed to comply with these directions which were in the nature of precondition for hearing the case on merits, Government holds that the Commissioner (Appeals) has rightly dismissed the applicant's appeal.
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