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TMI Blog2020 (1) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... ng against such decision or order shall, pending the appeal, deposit with the proper officer the duty and interest demanded or penalty levied. However, the deposit could be waived subject to such conditions as may be imposed - The order dated 21 August 2010 passed by the Commissioner (Appeals) imposed a condition. The appellant was required to deposit ₹ 1 lakh on or before 3 June 2010. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms (Appeals), by which the appeal filed by the appellant before the Commissioner (Appeals) was dismissed for the reason that the appellant had failed to ensure compliance of the order dated 21 May 2010 passed by the Commissioner (Appeals) requiring the appellant to deposit an amount of ₹ 1,00,000/- (Rupees one lakh only) towards the pre-deposit on or before 3 June 2010. 2. The relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also called for the hearing but they did not turn up. Thus, since the appellant has not made the pre-deposit of ₹ 1 lakh as required under the said ISO, I reject the appeal of the appellant in terms of Section 129E of the Customs Act, 1962. 3. This appeal was filed on 9 September 2010. Though in Column 9 of Form No.C.A.-3, the appellant stated that a separate application for waiver of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even today, no one has appeared to press the appeal. 5. We have perused the records and have also heard the learned Authorized Representative for the Department. 6. Section 129E of the Customs Act, 1962, as stood at the relevant time, provided inter alia that the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the duty an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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