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2022 (6) TMI 1228 - HC - CustomsMaintainability of appeal - appeal dismissed on the ground of non-compliance of the mandatory required as contained u/s129 (e) of the Customs Act, 1962 - HELD THAT - The issue is already decided in the case of RAHUL RAJVAIDHYA VERSUS CUSTOMS CENTRAL EXCISE AND SERVICE TAX 2019 (10) TMI 227 - MADHYA PRADESH HIGH COURT where it was held that as the mandatory requirement of per-deposit as provided u/s 129 (e) has not been fulfilled, the Tribunal was justified in dismissing the appeal. Following the above-mentioned order, the present appeal is also dismissed.
Issues:
Appeal arising from non-compliance of mandatory deposit under Customs Act, 1962. Analysis: The High Court considered an appeal arising from an order passed by the Customs and Service Tax Excise Appellate Tribunal dismissing the appellant's appeal under Section 129-A of the Customs Act, 1962 due to non-compliance with the mandatory deposit requirement as per Section 129 (e) of the Act. The appellant contended that a similar appeal had been allowed by the Tribunal in another case, but the Court noted that the appellant was not eligible for the benefits granted in that case as the issue involved was different. The Court highlighted the statutory provision of Section 129E, which mandates depositing a percentage of the duty demanded or penalty imposed, and emphasized that the appellant had not made any deposit, leading to the dismissal of the appeal. The Court dismissed the appeal, citing the lack of authority for the Tribunal to waive or reduce the pre-deposit amount. The Court rejected the petitioner's reliance on judgments from other High Courts where pre-deposit requirements were waived, emphasizing that the Customs Act, 1962 does not empower the Tribunal to waive the pre-deposit. The Court distinguished cases under the Central Excise Act, 1944, where such waivers were permitted, highlighting the differences in statutory provisions. Additionally, the Court referenced a judgment where the Delhi High Court reduced the pre-deposit amount but clarified that without specific authority, the High Court could not pass orders contrary to statutory provisions. The Court's analysis focused on the lack of power conferred upon the appellate Tribunal or the High Court to waive or reduce the pre-deposit amount under the Customs Act, 1962. Furthermore, the Court referred to other cases dismissed due to non-compliance with the mandatory deposit requirement, emphasizing the importance of adhering to statutory provisions. The Court cited a Supreme Court case where interference was declined concerning fraudulent export practices, reinforcing the significance of compliance with legal requirements. The Court upheld the Tribunal's decision to dismiss the appeal based on the failure to fulfill the mandatory pre-deposit condition. In light of the consistent dismissal of appeals due to non-compliance with statutory provisions, the Court found no grounds to interfere with the Tribunal's order, ultimately dismissing the present appeal.
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