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TMI Blog2021 (12) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962 - smuggling - HELD THAT:- Section 129E of the Act deals with deposit of certain percentage of duty demanded or penalty imposed before filing the appeal; the provision states that the Tribunal shall not entertain any appeal if the appellant has not deposited required percentage of the duty in case where duty or duty and penalty are under dispute or penalty is in dispute, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 2022 - appeal dismissed. - IA NO: GA/2/2018 (OLD NO: GA/1180/2018) IN CUSTA/12//2018, IA NO: GA/2/2018 (OLD NO: GA/1182/2018) IN CUSTA/13/2018 - - - Dated:- 16-12-2021 - HON'BLE JUSTICE T. S. SIVAGNANAM AND HON BLE JUSTICE HIRANMAY BHATTACHARYYA Mr. Arnab Mukherjee, Advocate Ms. Madhurima Mukherjee, Advocate for the appellant Mr. K.K. Maity, Advocate for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by invoking the power under Section 112(b) of the Customs Act, 1962 (the Act). The appellants filed the appeals before the Tribunal which have been dismissed by the Tribunal on the ground that the appellants have not complied with the mandatory pre-deposit as required to be complied with under Section 129E of the Act. The appellants have challenged the said order before this Court. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se where duty or duty and penalty are under dispute or penalty is in dispute, in pursuance of the decision or order appealed against. The second proviso to Section 129 E curves out an exception only in respect of appeals which were pending before the appellate authority prior to the commencement of Finance (2) Act of 2014. Admittedly, appeals filed by the appellants before the Tribunal are not cov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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