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TMI Blog2014 (12) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... er, duty liability arises, pre-deposit of 10% of the duty liability has to be made before an appeal against the order can be considered. In pursuance of the order of the appellate authority dated 03/06/2014, the value has to be re-determined taking into account the difference in the commercial levels between imports made by the appellant and identical imports made by others. On account of such re-determination, there may be liability to pay additional duty which has not been quantified and discharged. It is not the case of the appellant that in pursuance of the above order there would not be any differential duty liability. From a plain reading of the amended Section 129E of the Customs Act, 1962 to consider an appeal at the second appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l assessment be finalised accordingly. The appellant preferred an appeal before the lower appellate authority who passed the impugned order dated 03/06/2014. In the said order the learned lower appellate authority concluded that, while taking the value of the identical goods, consideration should be given to the difference in commercial levels and quantities and accordingly, directed the adjudicating authority to re-determine the value by taking into account the above factors. Aggrieved of the same, the appellant is before us. 3. The learned counsel for the appellant submits that there is no quantification of any duty liability in the impugned order and, therefore, the appellant is not required to make any pre-deposit. Reliance is placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (i) under sub-section (1) of section 128 , unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the Commissioner of Customs ; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A , unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not the case of the appellant that in pursuance of the above order there would not be any differential duty liability. From a plain reading of the amended Section 129E of the Customs Act, 1962 to consider an appeal at the second appellate stage against an order of the lower appellate authority, 10% of the duty or penalty arising in pursuance thereof has to be pre-deposited. In other words, the law envisages that the pre-deposit has to be made. This mandate of law cannot be wished away. As regards the reliance placed on the Bombay High Court decision, the said decision was rendered before the amendment was made to section 129E and therefore, the said decision may not have any relevance or application in the context of amended provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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