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TMI Blog2020 (12) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst Ext.P2 order - compliance with the requirement of mandatory pre-deposit as envisaged under Section 129E of the Customs Act, 1962 - HELD THAT:- This writ petition is dismissed as withdrawn, without prejudice to the statutory remedy, if any, available to the petitioner to challenge Ext.P2 order. - WP(C). No. 23947 OF 2020 (P) - - - Dated:- 15-12-2020 - THE HONOURABLE MR. JUSTICE ANIL K.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t.P3 for complying with the requirement of mandatory pre-deposit as envisaged under Section 129E of the Customs Act, 1962 enabling the 3rd respondent to hear the matter on merits. 2. On 09.11.2020, when this writ petition came up for admission, learned Standing Counsel for Central Board of Excise and Customs sought time to get instructions. 3. A statement has been filed on behalf of the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attended personal hearing without pre-deposit. The petitioner's appeal was therefore rejected by Ext.P2 order dated 28.8.2019. After five months, the petitioner prefers letter dated 10.2.2020 requesting issuance of chalan in an already rejected appeal. Thereafter the present writ petition is filed on 5.11.2020. 4. Ext.P5 judgment of the Hon'ble High Court of Bombay does not apply to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the payment of pre-deposit was made on 10.02.2020 long after the rejection of appeal by the Commissioner (Appeals)on 28.08.2019. 6. As per Section 128(1) of the Customs Act, 1962 Order-in-Original issued should be appealed within 60 days (or an additional 30 days as allowed by the competent authority). While filing appeal within such period, the aggrieved party should also make payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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