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Issues:
1. Stay petitions involving deposit of duty in import of old and used tyres. 2. Modification of stay order from 30% to 20% of duty and penalty. 3. Dismissal of appeals for non-compliance under Section 129E of the Customs Act, 1962. 4. Fairness in the disposal of stay petitions and appeals by the Commissioner (Appeals). Analysis: 1. The Appellate Tribunal CESTAT, Ahmedabad addressed the stay petitions concerning the deposit of duty related to the import of old and used tyres. The Commissioner of Customs (Appeals) had initially directed the appellants to deposit 30% of the duty involved in the assessment, subsequently modified to 20% through a corrigendum due to a typographical error. The appellants received the order on the last day of the specified period and deposited 30% of the duty before the corrigendum was received. The Commissioner later rejected all appeals for non-compliance under Section 129E of the Customs Act, 1962. 2. The Tribunal expressed dissatisfaction with the disposal of the stay petitions and appeals by the Commissioner (Appeals). It noted discrepancies in the order, such as directing the deposit of 30% of duty despite discussion on 20% of duty and penalty. The Tribunal criticized the lack of clarity in the order, with interpolated and overwritten portions, making the subsequent corrigendum less significant. The Commissioner's dismissal of appeals for non-compliance was deemed unfair, especially considering that the appellants had deposited the required amount before the deadline, which was not acknowledged. 3. Consequently, the Tribunal set aside the impugned orders and remanded the matters to the Commissioner (Appeals) for a decision on merits without requiring any further pre-deposit from the appellants. All appeals were allowed by way of remand, and the stay petitions were also disposed of. The Tribunal emphasized the need for a more thoughtful approach in handling such matters to ensure fairness and proper consideration of all aspects before dismissing appeals for non-compliance. This detailed analysis of the judgment from the Appellate Tribunal CESTAT, Ahmedabad highlights the issues surrounding the stay petitions, modification of the deposit amount, dismissal of appeals, and the need for fairness in the disposal of such cases.
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