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TMI Blog2021 (8) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the memo of appeal nor any opportunity was granted to the Appellant to make the predeposit. The Commissioner (Appeals) should have passed an appropriate order regarding the pre-deposit and if the Commissioner (Appeals) was not satisfied, an order should have been passed and if the Commissioner (Appeal) was not satisfied, time should have also been given to the Appellant to make the pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashing of the order dated May 29, 2016 passed by the Commissioner of Customs (Appeals). [The Commissioner (Appeals)] The Commissioner (Appeals) has dismissed the appeal solely for the reason that the statutory requirement of making the pre-deposit, as contemplated under section 129(E) of the Customs Act, 1962, was not complied with. 2. Shri Sudhir Malhotra, learned Counsel appearing for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant to either explain the position or to make the deposit. 3. Shri Rakesh Kumar, the learned Authorized Representative of the Department stated that there is no error in the order passed by the Commissioner (Appeals), as the Appellant had not complied with the statutory requirement. 4. The submissions advanced by the learned Counsel appearing for the Appellant and the learned Authoriz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the duty or penalty or both deposited, if not whether any application for dispensing with such deposit has been made. : The entire duty of 46,72,631/- alongwith interest stands deposited which is appropriated vide the impugned orderin- original. Out of total penalty an amount of ₹ 11,68,500/- (being 25% of penalty) imposed under section 114A is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order. If the Commissioner (Appeals) is not satisfied with the submissions of the Appellant regarding pre-deposit, some reasonable time should be granted to the Appellant to make the pre-deposit. If it is held that pre-deposit has been made or the appellant makes the pre-deposit within the time granted by the Commissioner (Appeals) and the appeal has to be heard, then the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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