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2021 (2) TMI 483 - HC - CustomsMaintainability of appeal - pre-deposit not insisted - HELD THAT:- An appeal under Section 128 of the Customs Act, 1962 was preferred by the petitioner before the Commissioner Customs (Appeals) on 24th October, 2019. The said appeal is still pending before the Commissioner Customs (Appeals). The Commissioner Customs (Appeals) to decide the appeal titled as M/s Spartan International Vs. Joint Commissioner of Customs, preferred by the petitioner against the Order-in-Original dated 28th August, 2019, in accordance with law and relevant Rules, Regulations and Government Policies applicable to the facts of the case as also taking into account the evidence on record. Needless to state that an opportunity of hearing shall be given to the concerned parties before taking a decision. The said appeal shall be decided as expeditiously as possible and practicable, if not already decided. Petition disposed off.
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