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2016 (3) TMI 340 - GUJARAT HIGH COURT

2016 (3) TMI 340 - GUJARAT HIGH COURT - 2016 (336) E.L.T. 618 (Guj.) - Seeking waiver of pre-deposit of duty - Section 129E of the Customs Act - Appellant was ordered to make pre-deposit of duty but it unable to do so results in refusal to grant further extension - Held that:- as the goods worth for more than the said amount of pre-deposit i.e. ₹ 5 Lacs is in the custody of the Department, no further condition of pre-deposit can be imposed under Section 129E of the Customs Act. Therefore, .....

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nt of the Commissioner of Customs. In terms of Section 129E of the Customs Act, appellant had to either make pre-deposit of the duty or seek waiver thereof from the Tribunal. Appellant filed such application upon which the Tribunal by the impugned order required the appellant to deposit sum of ₹ 5 Lacs upon which the remaining recovery would stand stayed. When the appellant was unable to do so, the Tribunal by the impugned order dated 12.5.2014 refused to grant any further extension and co .....

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