2014 (11) TMI 1115 - AT - Customs

Maintainability of appeal - condition of pre-deposit not complied with - Held that - In terms of the provisions of Section 129E of the CA, 1962, as amended by FA, 2014, the appellant has to make a pre-deposit of 7.5% of the penalty imposed, as a pre-condition for hearing of the appeal, which has not been done in the present case - as the appellant has not complied with the statutory requirement for hearing of the appeal, the appeal is dismissed as not maintainable.

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT, Mumbai due to the appellant's failure to make a pre-deposit of 7.5% of the penalty imposed for smuggling gold. The penalty imposed was Rs. 2.5 crore.