2015 (5) TMI 1126 - AT - Customs

Maintainability of appeal - pre-deposit - Held that - Registry has issued a defect memo indicating that appellant has not paid the mandated payment of 7.5% of the Customs duty to hear and dispose the appeal - Appellant was granted 8 weeks time on 23/2/2015 to make compliance, which remains uncomplied - appeal dismissed being not maintainable.

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal as not maintainable because the appellant did not pay the mandated 7.5% of Customs duty to hear and dispose the appeal within the given time frame of 8 weeks.