TMI Blog2021 (3) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ained unless the provisions of Section 129E of Customs Act, 1962 has been complied with. The appeal being not maintainable, accordingly, not entertained. - DIARY NO: 851822020, 851832020, 851842020-CUS - INTERIM ORDER NO: 26-28/2020 - Dated:- 16-12-2020 - HON BLE DR D M MISRA, MEMBER (JUDICIAL) AND HON BLE MR C J MATHEW, MEMBER (TECHNICAL) Shri Prasad Paranjape, Advocate for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atnama. Accordingly, the matter was adjourned to today. 4. Learned Advocate Shri Prasad Paranjape submits that, in all the three appeals, in the adjudication order, certain amounts have been appropriated. However, still some amounts are required to be paid in order to comply with Section 129E of the Customs Act, 1962, He also submits that bond executed at the time of provisional assessment have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order should have been enforcement of bond and not appropriation of bond. With reference to the judgment in the case of Millennium Steel India Pvt Ltd (supra), he submits that the judgment has been delivered in the context of unamended provisions and not applicable to the facts of the present case. He submits that before entertaining the appeals, the appellants are required to comply with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (i) under sub-section (1) of section 128, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the Commissioner of Customs; (ii) against the decision or order referred to in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. 7. On a plain reading of the aforesaid provision, it is clear that an appeal cannot be entertained unless the provisions of Section 129E of Customs Act, 1962 has been complied with. The judgment cited by the Learned Advocate in the context of old unamended provisions of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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