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2016 (1) TMI 95 - AT - CustomsReview petition - Fixing of specific amount of pre deposit - Held that - It is clear from the CESTAT order dt. 15.9.2014 that the amount of ₹ 23 lakhs was considered sufficient as per deposit. In other words, the amount of ₹ 23 lakhs as pre-deposit has been fixed. Board Circular applies to appeals filed after the amendment of section 129E of the Custom Act on 6.8.2014 - Review denied.
The Appellate Tribunal CESTAT MUMBAI dismissed the application for fixing the specific amount of pre-deposit in a stay order, stating that the amount of Rs. 23 lakhs seized was considered sufficient as a pre-deposit. The Board's Circular regarding amounts paid over and above stipulated amounts under section 129E of the Customs Act was also referenced. The Tribunal did not review its order, as the Board Circular applied to appeals filed after the amendment of section 129E on 6.8.2014. The miscellaneous application was dismissed.
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