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Valentine Jewellery (I) Pvt. Ltd. Versus Union of India (UOI) & Ors.

2016 (5) TMI 1212 - RAJASTHAN HIGH COURT

Seeking exemption from pre-deposit - Section 129E of the Customs Act, 1962 - Entire amount of Customs duty has been recovered prior to filling of appeal with encashment of Bank Guarantee - Held that:- when the encashment of Bank guarantee was to the extent of duty then the Commissioner (Appeals) has still ignored the aforesaid. It happened for the reason that after keeping the appeal pending for ten months without pointing out any defect, it was decided without giving opportunity of hearing to t .....

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The impugned order is thus set aside with remand of the case to the Commissioner (Appeals) for its hearing on merit. - Petition allowed by way of remand - D.B. Civil Writ Petition No. 347/2016 - Dated:- 22-4-2016 - M. N. Bhandari And Vijay Kumar Vyas, JJ. For the Petitioner : Sameer Jain, Mahi Yadav For the Respondent : Vinay Mathur, Anil Mehta ORDER By this petition, a challenge is made to the order dated 13.10.2015, whereby, the appeal preferred by the petitioner before the Commissioner, Centr .....

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d to consider an application was submitted by the appellant to inform that entire amount has already been recovered with encashment of Bank guarantee hence, condition to deposit 7.5% of the amount of duty stands satisfied. Ignoring the fact available on record, the appeal was dismissed, that too, by making comments/observations contrary to the record. The amount so recovered was not towards penalty, rather, the Bank guarantee was given against the Customs duty and if Bank guarantee is encashed, .....

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128 is given only when the appeal is admitted. In the instant case, the petitioner failed to comply condition of Section 129E of the Act of 1961 thus, the appeal was not maintainable, hence, rightly dismissed by the Commissioner (appeal). We have considered rival submissions of the parties and perused the record. The petition preferred an appeal to challenge the order of Deputy Commissioner Customs. An application was filed to seek exemption from pre-deposit as entire amount of Customs duty has .....

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