TMI Blog2019 (6) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... y much higher then what, according to the Petitioner, can be imposed in law - HELD THAT:- It is a settled position that a right of appeal is a statute given right and in the absence of statute providing for the same, there is no natural or fundamental right to file an appeal before the Appellate Authorities under the Act. This right of appeal can always be bestowed subject to such conditions, as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TION NO.2405 OF 2019 - - - Dated:- 20-6-2019 - M.S. SANKLECHA, M.S. SONAK, JJ. Mr. Suresh Balasubramanian, for the Petitioner. P.C: This Petition under Article 226 of the Constitution of India, seek a direction from this Court to Respondent No.2 Commissioner of Customs (Appeal) to entertain the Petitioner's appeal under Section 128 from the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) as Section 129E of the Act requires an Appellant to deposit 7.5% of the duty and penalty which has been confirmed by the order which is sought to be challenged before the Commissioner of Customs (Appeals.) 3. It is a settled position that a right of appeal is a statute given right and in the absence of statute providing for the same, there is no natural or fundamental right to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds Board v/s. Union of India 357 ELT 51. This Petition does not advisedly challenge the constitutional validity of Section 129E of the Act as the same has been rejected by this Court in Haresh N.Vora v/s. Union of India 353 ELT 154. Therefore, in the above view, it is not for us to direct the statutory authority, functioning under the Act to ignore the requirement of the Act for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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