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2021 (8) TMI 423 - AT - CustomsMaintainability of appeal - appeal dismissed solely for the reason that the statutory requirement of making the pre-deposit, as contemplated under section 129(E) of the Customs Act, 1962, was not complied with - HELD THAT:- There is no consideration of the statement made by the Appellant in the memo of appeal nor any opportunity was granted to the Appellant to make the predeposit. The Commissioner (Appeals) should have passed an appropriate order regarding the pre-deposit and if the Commissioner (Appeals) was not satisfied, an order should have been passed and if the Commissioner (Appeal) was not satisfied, time should have also been given to the Appellant to make the pre-deposit. The order dated May 29 May, 2016 passed by the Commissioner (Appeals), therefore, deserves to be set aside and is set aside. The Commissioner (Appeals) shall examine the issue relating to pre-deposit afresh and pass an appropriate order. If the Commissioner (Appeals) is not satisfied with the submissions of the Appellant regarding pre-deposit, some reasonable time should be granted to the Appellant to make the pre-deposit. Appeal allowed - decided in favor of appellant.
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