TMI Blog2021 (11) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit has been made by the Petitioners, under the provision of Section 129E of the Customs Act, we hereby quash the impugned order dated 21.01.2021 (Annexure A to the memo of the petition) as well as order dated 16.02.2018 passed by Respondent No.2 (Annexure C herein). We also remand the matter back to Respondent No.2 for hearing the appeal on merits. Matter restored before the Revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order dated 21/10/2021 passed by the Respondent No. 1 regarding rejection of revision application for want of mandatory pre-deposit. (2) Issue a writ of certiorari / Mandamus or any other appropriate writ / order / direction thereby quashing the impugned order-in-Appeal dated 16/02/2018 passed by the Respondent No. 2 regarding rejection of Appeal for want of mandatory pre-deposit, and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals), subject to pre-deposit, was rejected. 3. The order-in-original dated 28.07.2016 adjudicated a show-cause notice dated 28.07.2015 issued to the Petitioners regarding alleged over valuation of exports. Aggrieved by the said order, Petitioners preferred an appeal before Respondent No.2/Commissioner (Appeals), which was, however, dismissed on account of failure of the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal dated 16.02.2018 passed by Respondent No.2 and for a direction to remand the matter back to Respondent No.2 to hear the appeal on merit. 4. We have heard the learned counsels for the parties and perused the challans vide which the pre-deposit of penalty and duty demand have been deposited by the Petitioners. Since the mandatory pre-deposit has been made by the Petitioners, under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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