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2019 (10) TMI 421 - AT - CustomsMaintainability of appeal - compliance with the requirement of pre-deposit - Section 129 E of the Customs Act - the appellants did not deposited the amount and sought adjournment on various dates fixed for ascertaining compliance with the said order, the Stay Order was ultimately withdrawn - HELD THAT - It is seen that no deposit stands made by the appellant in spite of the matter being pending in the Tribunal for the last five years. The condition for pre-deposit is being one of the essential conditions for disposal of the appeals, the appeals cannot be heard today on merits and are required to be dismissed for non-compliance with the provisions of Section 129-E of the Customs Act read with the said order as also Interim order passed by the Tribunal. Appeals dismissed for non-compliance with the provisions of Section 129-E of the Customs Act.
Issues: Non-compliance with pre-deposit requirements under Section 129-E of the Customs Act leading to dismissal of appeals.
Paragraph 2 of the judgment highlights the opposition to the request for adjournment by the appellant's counsel due to the prolonged pendency of the appeals since 2014. The Revenue's representative points out that a Stay Order from 2017 required the deposit of 7.5% of the Customs duty and/or penalty under Section 129 E of the Customs Act, which the appellant failed to comply with, potentially leading to dismissal. Moving on to paragraph 3, the Tribunal notes that the direction to deposit 7.5% of the duty/penalty amount was based on the provisions of Section 129 E of the Customs Act as they stood before August 6, 2014. Despite the Tribunal's discretion to reduce the pre-deposit amount based on merit and financial condition, the appellant did not adhere to the directive. Consequently, the Stay Order was withdrawn in 2018, necessitating the full deposit as per the previous provisions of Section 129 E. In paragraph 4, the Tribunal observes the absence of any deposit by the appellant over the five-year pendency of the matter. Given that pre-deposit is a fundamental condition for appeal disposal, the Tribunal concludes that the appeals cannot proceed on merit and must be dismissed due to the appellant's non-compliance with Section 129-E of the Customs Act and related orders. In the final pronouncement, the Tribunal orders the dismissal of all appeals due to the appellant's failure to comply with the pre-deposit requirements outlined in Section 129-E of the Customs Act and the preceding interim orders. The judgment underscores the significance of procedural compliance and adherence to statutory provisions in the adjudication of appeals before the Tribunal.
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