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Rodex International Versus Commissioner of Customs

2016 (3) TMI 340 - GUJARAT HIGH COURT

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 a .....

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ondition of pre-deposit is deleted. - Decided in favour of appellant - Tax Appeal No. 1163 of 2014 - Dated:- 4-2-2016 - Akil Kureshi And Mohinder Pal, JJ. For the Appellant : Mr Nirav P Shah, Adv For the Respondent : Mr R J Oza, Adv ORDER ( Per : Hon .....

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oms 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 .....

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requirement. 2. Learned counsel for the appellant submitted that the imported goods in the nature of memory chips are already in the custody of the Customs Department. In that view of the matter, under Section 129E of the Customs Act, no further cond .....

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