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TMI Blog2021 (5) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ed watches and a sum of Rs. 19 lakhs, was seized. 2. Thereafter proceedings for adjudication had been taken up, culminating in an order-in-original dated 24.09.2018 (stated erroneously in the affidavit as 01.10.2018) granting an option to redeem the watches on payment of redemption fine and differential customs duty under Section 125(2) of the Customs Act, 1962 (in short 'Act') and imposing penalty. 3. As against the order-in-original, the petitioner filed a first appeal and by order dated 05.12.2019 (stated erroneously in the affidavit as 05.12.2018), the appeal came to be disposed by the first appellate authority, who, in conclusion, ordered absolute confiscation of the watches and also confirmed the penalty imposed originally. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;129E. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal (i) under sub-section (1) of Section 128, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the (Principal Commissioner of Customs or Commissioner of Customs); (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of Commissioner (Appeals) before the Tribunal, 10% is to be paid on the amount of duty demanded or penalty imposed by the Commissioner (Appeals). This need not be the same as the amount of duty demanded or penalty imposed in the Order-in-Original in the said case. (ii) In a case, where penalty alone is in dispute and penalties have been imposed under different provisions of the Act, the pre-deposit would be calculated based on the aggregate of all penalties imposed in the order against which appeal is proposed to be filed. (iii) In case of any short-payment or non-payment of the amount stipulated under Section 35F of the Central Excise Act, 1944 or Section 129E of the Customs Act, 1962, the appeal filed is liable for rejection. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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