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TMI Blog2020 (1) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ry pre deposit on 7.5 % of the amount involved. The said silence on part of the Commissioner (A) is held unreasonable. Keeping in view that the said amount stands paid as of now, i.e. even prior to filing of the impugned appeal. Also keeping in view that procedural lapse may not be the cause for denying the substantial relief especially when the lapse is reasonably explained, it is deemed appropriate that an opportunity of being heard on merits be given to appellant. The order of Commissioner (A) is recalled remanding the matter back to him directing for taking a decision of the merits of the case - appeal allowed by way of remand. - Customs Appeal No. 51420 of 2019 - Final Order No. 51741/2019 - Dated:- 13-12-2019 - HON BLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory non compliance on part of the appellant. 3. I have heard Mr. Awadesh Kumar Pandey, Advocate for the appellant Mr. P. Gupta, Authorised Representative for the Respondent. 4. It is submitted on behalf of the learned counsel for the appellant that the account of appellant was seized by the DRI Indore and at the time of appeal before the Commissioner (A) a request was made for the amount of pre-deposit to be allowed to be released from their seized account. The Commissioner (A) instead of accepting the said request had dismissed the appeal for want of non compliance of section 129 E of the Customs Act 1962. It is also submitted that the said amount has been subsequently deposited vide challan dated 18.6.2019 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (A) is held unreasonable. 7. Keeping in view that the said amount stands paid as of now, i.e. even prior to filing of the impugned appeal. Also keeping in view that procedural lapse may not be the cause for denying the substantial relief especially when the lapse is reasonably explained, I deem it appropriate that an opportunity of being heard on merits be given to appellant. Accordingly, I hereby recall the order of Commissioner (A) remanding the matter back to him directing for taking a decision of the merits of the case. The payment dated 18.6.2019 be considered as it is under Section 129 E of the Customs Act 1962. 8. As a result, appeal stands allowed by way of remand. (order dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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