2014 (12) TMI 577 - AT - Customs

Maintainability of appeal - Non compliance with pre deposit order - Held that - As per the provisions of Section 129E of the Customs Act, as amended by the Finance Act, 2014, the appellant is required to make a pre-deposit of 10% of penalty imposed while filing the appeal. The appellant has not made such a pre-deposit. Therefore, the appeal is dismissed as non-maintainable for non-compliance with the provisions of Section 129E of the Customs Act, 1962 - Decided against assessee.

Summary

The Appellate Tribunal CESTAT Mumbai dismissed the appeal filed by Shri Rauf Bombaywala as non-maintainable due to non-compliance with the provisions of Section 129E of the Customs Act, 1962. A penalty of Rs. 1.17 crore was imposed on the appellant, who failed to make the required 10% pre-deposit while filing the appeal.