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Issues: Stay order non-compliance, Competency of Tribunal to dismiss appeal, Pre-deposit requirements under Section 129E
The judgment by the Appellate Tribunal CESTAT KOLKATA dealt with several crucial issues. Firstly, the Tribunal noted that a Stay Order was issued, requiring the appellant to make a partial deposit of the penalty amount. However, the appellant failed to adhere to this condition, leading to the Stay Order being vacated after 180 days as per Rule 129B(2A) of the Customs Act. Secondly, the appellant argued that the Tribunal lacked the authority to dismiss the appeal for non-compliance with the Stay Order conditions. The appellant cited a decision from the Hon'ble Calcutta High Court to support this claim. However, the Tribunal referred to Section 129E of the Customs Act, which mandates that pending an appeal related to duty or penalty, the appellant must deposit the duty or penalty amount. The Tribunal highlighted the provision allowing for waiver in cases of undue hardship. In light of the appellant's failure to comply with the pre-deposit requirement under Section 129E and the subsequent vacation of the Stay Order, the Tribunal directed the appellant to make the necessary deposit within two weeks. Failure to do so would result in the dismissal of the appeal. This decision was pronounced and dictated in open court, emphasizing the importance of complying with statutory provisions and tribunal orders in customs matters. ---
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