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2017 (3) TMI 1400 - HC - CustomsMaintainability of appeal - Effective date of amendment to Section 129E of CA, 1962 - mandatory pre-deposit - The only argument canvased before us is that the tribunal could not have taken recourse to the second proviso because the order-in-original, from which the appeal arose, is dated 24th June, 2014. That is prior to 6th August, 2014, on which date section 129-E as quoted above, as amended, came into force - Held that: - reliance placed in the case of M/s. Ganesh Yadav Versus Union of India And 3 Others [2015 (7) TMI 304 - ALLAHABAD HIGH COURT], where it was held that by virtue of the opening words of Section 35F(1) of the Act as well as by the second proviso to the provision, it is clear that appeals which are filed on and after the enforcement of the amended provision on 6 August 2014 shall be governed by the requirement of pre-deposit as stipulated therein - the tribunal was right in applying the amended provision. There is no legal infirmity or perversity in the order impugned before us - the tribunal was right in applying the amended provision - appeal dismissed - decided against appellant.
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