2019 (10) TMI 421

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Final Order Nos. 70994-70998/2019
Customs
HON'BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Vishal Shukla, Proxy Counsel for Appellant Shri Mohd. Altaf, Authorized Representative for Respondent ORDER ARCHANA WADHWA On matter being called, learned advocate Shri Vishal Shukla holding brief for the arguing counsel Shri J.M. Sharma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aid directions to deposit 7.5% of duty/penalty amount was in terms of the un-amended provisions of Section 129 E of the Customs Act, 1962 as they existed prior to 6 August, 2014. In terms of the erstwhile provisions of the said section the assessee was required to pre deposit full demand of duty and penalty for the purpose of hearing of their appeal, unless such pre-deposit stands brought down by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... deposit is being one of the essential conditions for disposal of the appeals, the appeals cannot be heard today on merits and are required to be dismissed for non-compliance with the provisions of Section 129-E of the Customs Act read with the said order as also Interim order passed by the Tribunal. In view of the above, we order accordingly and dismiss all the appeals for non-compliance with th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X