Home Case Index All Cases Customs Customs + SCH Customs - 2024 (2) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 1277 - SC ORDERValidity of Provision mandating a pre-deposit of 7.5% of the penalty - challenge to the constitutional validity of Section 129-E - limitation - HELD THAT:- We dispose of these special leave petitions by reserving liberty to the petitioners herein to withdraw the writ petitions filed by them before the High Court. Consequently, the impugned order would pale into insignificance as far as the petitioners herein are concerned. However, liberty is reserved to the petitioners herein to file an appeal u/s 129-E of the Customs Act, 1962 within a period of one month from today. If an appeal is filed within a period of one month from today, the CESTAT shall not raise the issue of limitation, since we have granted liberty to the petitioners to file an appeal. The Special Leave Petitions are disposed of in the aforesaid terms. Pending applications shall stand disposed of.
|