TMI Blog2013 (5) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... legality is apparent in the order passed by the CESTAT. - It makes obligatory on the appellant to deposit the duty or penalty, pending the appeal, failing which the Appellate Tribunal is fully competent to reject the appeal. Right to appeal is neither an absolute right nor an ingredient of natural justice, the principle of which must be followed in all judicial and quasi-judicial adjudication. The right to appeal is a statutory right and it can be circumscribed by the conditions in the grant. The proviso to Section 129E gives discretion to the authority to dispense with the obligation to deposit in case of undue hardship. However, discretion must be exercised on relevant materials and exercised in a bona fide and objective manner. In case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el appearing on behalf of the appellants has submitted that it is a case where the goods have been imported during the validity period of the import licence. Thus, when the shipment of the goods have been completed during the validity period of the import licence, import was over and as such, the presentation of the bill of entry was not material and could have been made subsequently. Its presentation after the expiry of the validity period of import licence could not have been made a ground to charge higher duty and the direction of pre-deposit of 25% of the said amount was unjustified. It was also submitted that the recovery was barred by limitation and there will be undue hardship caused as the company has been declared sick by BIFR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable one. 7. In the facts and circumstances of the case, we are not inclined to make interference with the order impugned. The Hon ble Supreme Court in the case of Vijay Prakash D. Mehta v. Collector of Customs, reported in 1989 (39) E.L.T. 178 (S.C.) has laid down that Section 129E of the Customs Act provides a conditional right of appeal in respect of an appeal against the duty demanded or penalty levied. It makes obligatory on the appellant to deposit the duty or penalty, pending the appeal, failing which the Appellate Tribunal is fully competent to reject the appeal. Right to appeal is neither an absolute right nor an ingredient of natural justice, the principle of which must be followed in all judicial and quasi-judicial adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, two other decisions of Gujarat and Delhi High Courts in 2009 (238) E.L.T. 583 (Guj.) and 2012 (275) E.L.T. 375 (Del.) = 2012 (28) S.T.R. 312 (Del.) relied upon by the respondent has taken similar view in the context of Customs Act. 10. Coming to the submissions raised by the learned Senior Counsel appearing on behalf of the appellant that shipment of goods was completed during the validity of the import licence, a perusal of the provisions of Section 68 and Section 69 of the Customs Act, would make it apparent that for clearance of the goods, presentation of bill of entry is one of the necessary preconditions and duty also has to be paid as on the date of the clearance. This question has to be finally gone into at the time of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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