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TMI Blog2019 (5) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... he mandatory pre-deposit due to financial constraints. Thus, the assessee failed to fulfill the required conditions. Appeal dismissed on account of failure to make the pre-deposit. - CUSAP No.5 of 2018 - - - Dated:- 21-2-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant : Mr. Deepak Gupta, Advocate For The Respondent : Mr. Tajender Joshi, Advocate ORDER Ajay Kumar Mittal, J. 1. This appeal has been preferred by the appellant-assessee under Section 130 of the Customs Act, 1962 (in short, the Act ) for quashing the order dated 30.3.2017, confirming demand of duty and penalty and order dated 17.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as bond with the respondent. The licence was granted to the assessee for a period of eight years. The assessee upto 10.12.2000 i.e. within a period of three years fulfilled 98% export obligation but due to ignorance of law, failed to apply for discharge certificate. As a result, it did not submit discharge certificate with the respondent with a period of 30 days from the date of expiry of licence. Thus, the respondent opined that the assessee violated the conditions of the said licence, Notification, Bond and Bank guarantee. Accordingly, show cause notice dated 25.6.2016, Annexure A.1, was issued to the assessee to show cause as to why the goods imported of the value of ₹ 2,58,03,470/- under EPCG licence should not be confisc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .7.2017, Annexure A.11, with liberty to take recourse to the available remedies. Thereafter, the assessee filed appeal dated 24.7.2017, Annexure A.12 alongwith application seeking condonation of delay as well as waiver of mandatory pre-deposit before the Tribunal. The registry of the Tribunal vide letter dated 1.8.2017, Annexure A.13, raised certain objections apart from demanding evidence of mandatory pre-deposit. The assessee vide letter dated 17.8.2017, submitted that it had already filed application with the appeal seeking waiver of pre-deposit. The Tribunal directed the assessee to make mandatory pre-deposit and adjourned the matter for 17.10.2017 on which date, the assessee submitted an affidavit to the extent that due to financial co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atory pre-deposit due to financial constraints. Thus, the assessee failed to fulfill the required conditions. Consequently, the Tribunal dismissed the appeal for failure to make the pre-deposit by the assessee. In any case, the pre-deposit was 7.5% of the total amount of duty. Learned counsel for the assessee has not been able to point out any error or illegality in the order passed by the Tribunal. 5. In view of the above, we do not find any ground to interfere with the order passed by the Tribunal dismissing the appeal filed by the assessee for failure to make the pre-deposit. Thus, no substantial question of law arises. Consequently, finding no merit in the appeal, the same is hereby dismissed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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