TMI Blog2023 (11) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Adjudicating Authority enhancing the value and re-determining the same at Rs.3,41,984/- - HELD THAT:- It is observed that the Commissioner (Appeals) has dismissed the Appeal on account of non-fulfillment of pre-deposit. Even before the Tribunal, the Appellant has not complied with the directions given on 17th July 2023. No explanation is forthcoming from the Appellants in spite of several o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal papers, Order dated 17 July 2023 was passed by this Bench directing the Appellant to confirm the correct position latest by 31st August 2023 and the matter was posted on 5th September 2023. No one appeared on behalf of the Appellant on 5th September 2023 and the matter was posted on to come up today. Inspite of notice, no one has appeared on behalf of the Appellant nor any explanatory letter/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that vide the impugned order the lower authority has redetermined the applicable duty as Rs. 3,41,984.11/- and imposed redemption fine penalty of Rs.2,00,000/- Rs.1,00,000/- respectively. 12. In this context, for better interpretation of the pre deposit I re produce the Section 129(E) of the Customs Act, 1962 as below:- Section 129(E) of the Customs Act, 1962 dealing with predepos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) Against the decision or order referred to in clause (b) of sucb-section (1) of section 129A, unless the appellant has deposited ten per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce it was required to deposit seven and half percent of the duty, however the appellant has deposited seven and half percent of the penalty. [Emphasis supplied] 4. It is observed that the Commissioner (Appeals) has dismissed the Appeal on account of non-fulfillment of pre-deposit. Even before the Tribunal, the Appellant has not complied with the directions given on 17th July 2023. No explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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