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TMI Blog2023 (4) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... odh Abhyankar And Hon'ble Shri Justice Pranay Verma For the Petitioner : Shri Awadhesh Kumar Pandey - Advocate For the Respondents : Shri Prasanna Prasad - Advocate ORDER 1. This petition has been filed by the petitioner for review of the order dated 07.09.2020 passed by this Court in W.P. No.12344/2020 whereby the petitioner's petition has been dismissed by the Court considering the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia and Another reported as 2022 SCC On Line SC 269, while considering the provisions of Section 129-E of the Customs Act, 1962, the Supreme Court has clearly held that the provisions of the aforesaid Section are not discretionary and the appellant is bound by the aforesaid provision. 4. On due consideration and submissions and on perusal of the documents filed on record as also the decision rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emplates that Section 129(e) as substituted would not apply to stay applications and appeals which are pending before the Appellate Authority prior to the commencement of the Finance Act (2) of 2014. The amended provision, as we have already noticed has come into force from 06.08.2014. Therefore, in regard to stay applications and appeals which were pending before any Appellate Authority prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he substitution. The order passed by the Commissioner is dated 23.11.2015 which is after the substitution of Section 129E. The appellant filed the appeal in 2017. What the appellant is called upon to pay is the amount in terms of Section 129E after the substitution, namely, the far lesser amount in terms of the fixed percentage as provided in section 129E. The appellant, however, would wish to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame, the appeal will stand dismissed." 5. In view of the aforesaid discussion and taking note of the fact that in the order under review this Court has already referred to Section 129E of the Customs Act, there is no error apparent on the face of the order, which may call for the review of the same. Thus, no case for interference is called for. Petition being devoid of merits, is hereby dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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