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TMI Blog2015 (2) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... r confiscation - Held that:- When the matter was called, nobody is present on behalf of the appellant and instead, a letter has been received from the learned counsel stating that an appeal has been filed against the [2014 (8) TMI 246 - CESTAT BANGALORE] with respect to a similar and identical issue and the SLP is listed for hearing on 13-10-2014. Since the outcome would have an impact on the appeal, the learned counsel has requested that matter may be kept pending. This is a valid ground for keeping the appeal pending, because appeal has been filed on 11-8-2014 and on 6-8-2014, the Finance Bill, 2014 became an Act and consequently, the procedure of granting waiver of pre-deposit and granting stay is no longer required to be followed. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely they had filed the appeal. Hence they are seeking condonation of delay of 42 days in filing the appeal. We are satisfied with the reasons given for delay and hence the delay is condoned. 2. Appellant had filed 5 bills of entry at Krishnapatnam for the import and clearance of 1,23,135 Mts of both indigenous and South African origin coal which was declared as steam coal by them. Based on an alert circular issued by the DRI, the proper officer of Customs issued a Detention Memo to stop the clearance of imported coal. The appellants finally approached the Hon ble Supreme Court by way of SLP and Hon ble Supreme Court vide interlocutory order directed the appellants to furnish security by way of fixed deposit receipt in the name of Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms cannot be considered as a pre-deposit in terms of the provisions of Customs Act, 1962. 5. Under these circumstances, we consider that the appeal has to be held as not maintainable and has to be rejected. However, since the appeal had been filed on 11-8-2014 and provisions are new, we consider that the appellant should be given time to make good the omission so that appeal can be heard in due course. Accordingly appellants are directed to deposit 7.5% of the duty demanded within eight weeks and report compliance on 29-12-2014. If no compliance is reported on that date, appeal shall be rejected without any further extension of time for making the payment. (Operative portion of the order has been pronounced in open court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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