2015 (12) TMI 1380 - AT - Customs

Maintainability of appeals - Held that - applicant had not complied with the said order and the order sent by the Registry on 22.5.2015 was not returned as undelivered by the postal authorities. Since the applicant had not complied with the direction of pre-deposit their appeals are liable for dismissal under section 129E of the Customs Act, 1962. - Decided against assessee.

Summary

The Appellate Tribunal CESTAT KOLKATA dismissed the appeals of M/s.Novelty Leather Store for non-compliance with section 129E of the Customs Act, 1962 as they failed to deposit 10% of the differential duty of Rs. 31.59 Lakhs within the specified time frame. The appeals were dismissed as the applicant did not comply with the pre-deposit order.