Home Case Index All Cases Customs Customs + HC Customs - 2024 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 811 - DELHI HIGH COURTAdjustment of various deposits made by entities during the course of investigation - Section 129E of Customs Act, 1962 - HELD THAT:- The CESTAT has in terms of the order impugned while taking note of the statutory position held that it is only in situations where the person or the entity seeking waiver/adjustment for the purposes of pre-deposit has itself tendered those amounts during the course of investigation, the issue of adjustment would not arise. It has further and in light of the express language of Section 129E of the 1962 Act found no justification to accede to the prayer made by the appellant. The CESTAT has found that while various deposits appear to have been made during the course of investigation, those amounts cannot be considered for the purposes of computing the pre-deposit amount since those deposits had been effected by different entities and individuals. Undisputedly, the depositors were not the appellants before the CESTAT. It was in view of the aforesaid that it came to conclude that amounts deposited by other entities cannot be reckoned towards pre-deposit. It has further observed that even if the entities which had made those deposits had chosen not to initiate any appeals, it would still be open for them to seek refund of those amounts. In light of the unambiguous wording of Section 129E, there are no justification to interfere with the view which the CESTAT ultimately took and stands reflected in the impugned order. Appeal dismissed.
|