2007 (11) TMI 634 - AT - Customs

Summary

Issues involved: Non-compliance with pre-deposit order u/s 129E of the Customs Act.

The judgment by the Appellate Tribunal CESTAT AHMEDABAD involved a case where the applicant was directed to deposit an amount of Rs. 30 lakhs within 12 weeks, which was later reduced to Rs. 20 lakhs. The appellant failed to comply with the order despite no stay granted by the Hon'ble High Court of Gujarat. The learned advocate for the appellant mentioned filing a writ petition, but no details or status were provided. As the pre-deposit amount was reduced at the appellant's request, the Tribunal found no justification for non-compliance and dismissed all appeals under Section 129E of the Customs Act.

In summary, the judgment highlighted the importance of complying with pre-deposit orders under the Customs Act and the consequences of failing to do so, even in the presence of pending legal actions.