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2021 (4) TMI 97 - AT - CustomsMaintainability of pre-deposit - Section 129E of the Customs Act, 1962 - HELD THAT:- During the course of investigation, the appellant has already deposited ₹ 3,65,641/- against the total demand of ₹ 13,63,402/-, which in our view is sufficient to hear the appeal. Since the learned Commissioner (Appeals) has not heard the matter on merit, we remand the matter to the learned Commissioner (Appeals) to decide the issue on merit without insisting any further pre-deposit in the matter. All issues are kept open. A reasonable opportunity of hearing be extended to the appellant before deciding the appeal on merit. Appeals are allowed by way of remand.
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