2017 (8) TMI 680 - SCH - Customs

Failure to make pre-deposit of 7.5% to entertain appeal - SCN issued for non-fulfilment of export obligation - the decision in the case of Anjani Technoplast Ltd. Versus The Commissioner of Customs 2015 (10) TMI 2446 - DELHI HIGH COURT , contested, where it was held that Section 35 F indicated that on and after the date of its enforcement an Assessee in appeal was required to deposit the stipulated percentage of duty and if it failed to do so, CESTAT shall not entertain the appeal, Appellant deposited a sum of ₹ 4,95,532 on 8th May 2015 which was admittedly not 7.5% of the demanded duty as confirmed by Commissioner of Customs (Export) - Held that - the decision in the above case upheld - present appeal dismissed - decided against appellant.