2016 (7) TMI 225

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..... by every person filing the appeal before this forum under Section 129A of Customs Act, 1962. Therefore, the Appellant should first comply with the provisions of Section 129E of Customs Act,1962 and thereafter approach this Tribunal for condonation of delay, which the Tribunal is empowered to consider in view of Section 129A(5) of Customs Act, 1962. Therefore, the present miscellaneous applicati .....

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..... ch Section 129E of Customs Act, 1962 has been amended. The learned Advocate for the Applicant submits that the present application seeking condonation of delay is to be decided first, thereafter the question of mandatory deposit as per amended 129E of the Customs Act would arise. He submits that this Tribunal cannot dismiss their appeal for failure to deposit the requisite amount under Section .....

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..... toms Act, 1962, the COD application be heard. He argued that the circumstances mentioned in the judgment of Hon'ble Supreme Court referred by the Appellants Advocate are quite different from the present one, hence not applicable. 4. We agree with the contention of the learned Authorised Representative for the Revenue. After amendment to Section 129E of Customs Act, 1962, it is necessar .....

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