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2023 (11) TMI 421 - AT - CustomsMaintainability of appeal - non-fulfilment of pre-deposit - Seeking clarification from the Appellant as to whether he is contesting the Customs Duty arrived at by the Adjudicating Authority enhancing the value and re-determining the same at Rs.3,41,984/- - HELD THAT - It is observed that the Commissioner (Appeals) has dismissed the Appeal on account of non-fulfillment of pre-deposit. Even before the Tribunal, the Appellant has not complied with the directions given on 17th July 2023. No explanation is forthcoming from the Appellants in spite of several opportunities given to them. Appeal dismissed.
Issues involved: Non-appearance of Appellant, non-compliance with pre-deposit requirements, dismissal of Appeal by Commissioner (Appeals) due to non-fulfillment of pre-deposit.
The judgment by the Appellate Tribunal CESTAT KOLKATA dealt with the issue of the Appellant's non-appearance despite multiple notices and failure to comply with pre-deposit requirements. The Adjudicating Authority had enhanced the Customs Duty to Rs.3,41,984/-, and the Commissioner (Appeals) dismissed the Appeal due to non-fulfillment of pre-deposit at the time of filing the Appeal. The Tribunal had directed the Appellant to confirm their position by a certain date, but the Appellant failed to do so, showing a lack of interest in following proper procedures. The Tribunal proceeded to dispose of the Appeal on merits with the help of the Authorized Representative (AR) since the Appellant did not participate. The Commissioner (Appeals) had found that the Appellant had filed an Appeal against the Order-in-Original, making a pre-deposit of Rs.7,500/- as required by Section 129E of the Customs Act, 1962. However, the lower authority had re-determined the duty at Rs.3,41,984.11/- and imposed a penalty of Rs.1,00,000/-. Section 129E mandates a deposit of seven and a half percent of the duty when in dispute, but the Appellant had only deposited the same percentage of the penalty, leading to non-compliance with the pre-deposit requirements. The Commissioner (Appeals) had dismissed the Appeal due to this non-fulfillment, and the Appellant's failure to provide any explanation or comply with the Tribunal's directions led to the dismissal of the Appeal by the Tribunal as well. In conclusion, the judgment highlighted the importance of complying with pre-deposit requirements under Section 129E of the Customs Act, 1962 for entertaining Appeals. The Appellant's non-appearance, lack of interest in following procedures, and failure to fulfill pre-deposit obligations ultimately led to the dismissal of the Appeal by the Appellate Tribunal CESTAT KOLKATA.
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