1988 (8) TMI 109 - SC - Customs

Right of appeal as contemplated under Sections 129A and 129E of the Act - Held that:- It is not the law that adjudication by itself following the rules of natural justice would be violative of any right - constitutional or statutory without any right of appeal, as such. If the Statute gives a right to appeal upon certain conditions, it is upon fulfilment of those conditions that the right becomes vested and exercisable to the appellant. The proviso to Section 129E of the Act gives a discretion to the Tribunal in cases of undue hardships to condone the obligation to deposit or to reduce. It is a discretion vested in an obligation to act judicially and property.

In the facts and circumstances of the case and all the relevant factors, namely, the probability of the prima facie case of the appellant, the conduct of the parties, have been taken into consideration by the Tribunal. The purpose of the section is to act in torrem to make the people comply with the provisions of law. Thus unable to accept the submission that there was improper rejection and non-consideration of material and relevant facts. If that is the position then the appeal has no merit and is accordingly rejected