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Gurmeet Singh Kohli Versus Commissioner of Customs

2015 (10) TMI 835 - CESTAT MUMBAI

Waiver of pre deposit - Imposition of penalty - Held that:- Order-in-original does not indicate that any amount is appropriated against the present appeal. This fact is not disputed by the learned counsel for the appellant. Whatever amount was deposi .....

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uired to deposit 10% of the penalty imposed in the present appeal, which has not been done. In the interest of justice, the appellant is given time upto 3 rd September 2015 to deposit the said amount and report compliance on 4 th September 2015, pend .....

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pellant : Mr G B Yadav, Adv For the Respondent : Mr S J Sahu, Assistant Commissioner (AR) ORDER The appellant has not deposited 10% of the penalty confirmed on him as per Section 129E(iii) of the Customs Act, 1962. Registry issued a show cause notice .....

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common noticee in both the show cause notices. During investigation, the appellant has deposited an amount of ₹ 7,00,000/- towards his liabilities. This fact was mentioned in both the show cause notices issued to them. However, while adjudicati .....

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be considered sufficient for purpose of Section 129E(iii). He also submits that the Commissioner (Appeals) has also taken similar view while deciding the appeal in the present case. 3. Learned AR submitted that as far as the present appeal is concer .....

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nother case and, therefore, nothing is left for the present case. Further, during investigation it is not as if the appellant has deposited particular sum for the present show cause notice. In view of these facts, the appellant has not met the requir .....

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as the case may be, shall not entertain any appeal,- (i) …… (ii) …. (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 129A , unless the appellant has deposited ten per cent. of the duty, .....

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ten crores: Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. I find that as far as the present .....

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