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2020 (3) TMI 277

..... he Customs Act, 1962, the petitioner was required to make a pre-deposit @ 7.5% of the penalty amount i.e. ₹ 5 lacs, which has not been deposited by the petitioner. Hence, Commissioner of Customs (Appeals) has dismissed the appeal preferred by the petitioner vide order dated 30th August, 2019. The petitioner is ready and willing to make pre-deposit @ 7.5% of the penalty amount i.e. ₹ 5 .....

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..... smissed as the petitioner had not made pre-deposit of 7.5% of the penalty imposed on the petitioner vide Order-in-Original dated 31st July, 2018, along with the appeal as per Section 129E of the Customs Act, 1962. 2. Having heard learned counsel for both the sides and looking to the facts and circumstances of the case, it appears that 996 grams gold (125 coins) was recovered from the possession of .....

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..... eals) has dismissed the appeal preferred by the petitioner vide order dated 30th August, 2019 (Annexure P-1 to the memo of this writ petition). 5. Learned counsel for the petitioner submitted that the Order-in-Original dated 31st July, 2018 has been passed without giving any opportunity of being heard to the petitioner. Nonetheless, learned counsel appearing for the petitioner fairly submits that .....

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..... ferred by the petitioner is revived with its original number. If the pre-deposit is not made by the petitioner within a period of one week, nothing is required to be decided afresh by the Commissioner of Customs (Appeals) in the aforesaid appeal. 7. With aforesaid directions, this writ petition is hereby disposed of. CM No. 8348/2020 1. In view of the order passed in the writ petition, this applic .....

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