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2018 (7) TMI 281 - HC - CustomsMaintainability of appeal - quantum of mandatory pre-deposit - consideration of amount deposited during investigation - Section 129E of the Customs Act, 1962 - Held that:- Appellants- Assessee has dragged the matter in the litigation about the stay application itself filed before the learned Tribunal for unduly long period and for the reasons best known to the Appellants-Assessee, the correct legal position of amendment of law with effect from 6.8.2014 as well as CBEC Instructions issued on 16.09.2014 were not brought to the notice of the learned Tribunal for making a request with regard to taking into account the deposits already made by the Assessee during the investigation and assessment period in question. The provisions of Section 130 of the Act as were applicable for the person who files an appeal in this Court requires existence of a substantial question of law for maintaining such appeal before this Court - there are no such substantial question of law to be arising in the present case, because not only the present appeal has been filed in the second round of litigation by the Appellants- Assessee, but essentially the Appeal arises out of an interlocutory order passed by the learned Tribunal initially on 20.03.2013 and again on 11.02.2016 rejecting the Miscellaneous Application filed by the Appellants-Assessee - appeal dismissed.
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