Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Pre-deposit - Making pre-deposit after rejection of application ...


Pre-deposit made after time extension denial u/s 129E of Customs Act; case remanded and restored.

November 11, 2021

Case Laws     Customs     HC

Pre-deposit - Making pre-deposit after rejection of application for Seeking extension of time to make a pre-deposit under Section 129E of the Customs Act, 1962 and remanding the matter to Commissioner (Appeals) - Matter restored before the Revisionary Authority. - HC

View Source

 


 

You may also like:

  1. Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

  2. The appellant has not made the pre-deposit and even though time was given to the appellant to make the pre-deposit, the pre-deposit has not been made - In view of the...

  3. Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

  4. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  5. Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the...

  6. Pre-Deposit - Adjustment of various deposits made by entities during the course of investigation - The appellant argued that since they were associated with these...

  7. Maintainability of appeal - failure to make pre-deposit of duty amount in terms of section 129E - If the appellant wants to avail the remedy of filing the statutory...

  8. Interest on pre-deposit - payment of duty after reversal of duty debited in DEPB scrips is pre-deposit OR duty payment - there cannot be any duty at all when the issue...

  9. Recovery of erroneous refund - amount paid by the appellant’s Chennai Unit towards the pre-deposit in connection with an appeal filed arising out of order in Tuticorin...

  10. The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

  11. The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided...

  12. Extension of time for making pre-deposit - As the department has been able to recover the amount of ₹ 2.61 Crore, we are of the view that the applicants may not be...

  13. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

  14. Maintainability of appeal - making pre-deposit under Central Excise by debiting the Electronic Cash Ledger and Electronic Credit Ledger - it has to be held that...

  15. Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

 

Quick Updates:Latest Updates