2020 (9) TMI 351

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..... ity was justified in dismissing the appeal on account of non-deposit of mandatory pre-deposit. This Court does not find any reason to interfere with the order passed by the appellate authority, however, it is made clear that in case, the mandatory pre-deposit is made within 30 days from today, the appellate authority shall decide the appeal on merits in accordance with law. - Writ Petition No .....

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..... [duty and interest] demanded or penalty levied. -Where in any appeal under this Chapter, the decision or order appealed against relates to any [duty and interest] demanded in respect of goods which are not under the control of the customs authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the pr .....

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..... thin thirty days from the date of its filing.] This Court after hearing learned counsel for the parties at length is of the considered opinion that the appellate authority was justified in dismissing the appeal on account of non-deposit of mandatory pre-deposit. A similar view has been taken by this Court in Writ petition No.17662/2019 (Sanjay Kundra Vs. Union of India and Others) decided .....

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