The High Court addressed the dismissal of a restoration ...

Restoration application for appeal before CESTAT: Appellant complied with mandatory pre-deposit. Appeal allowed.

Case Laws Customs

June 8, 2024

The High Court addressed the dismissal of a restoration application for appeal u/s 112(a) and (b) of the Customs Act, 1962, focusing on compliance with mandatory pre-deposit. The appellant had deposited Rs. 15 lakhs in 2017, showing good faith. The Court noted the appellant's compliance with Sec. 129 A (1) of the Act and pre-deposit requirements. The Tribunal should have allowed the appellant to pursue the appeal after addressing the pending Writ Petition. Dismissing the appeal in limine was deemed unreasonable. The Tribunal should have given the appellant a chance to challenge the imposed penalty of Rs. 2 crores on its merits. The appeal was ultimately allowed.

View Source

← Previous Next →

The High Court addressed the dismissal of a restoration ...

Restoration application for appeal before CESTAT: Appellant complied with mandatory pre-deposit. Appeal allowed.

Case Laws Customs

June 8, 2024

You may also like:

Restoration of appeal - failure to comply with the requirement of pre-deposit prescribed in section 35F - There is no justification for restoration of the appeal that...

Petitioner filed application seeking sanction of eligible refund amount along with applicable interest. Court held that respondent shall process petitioner's application...

Restoration of appeal - Having found that the present Writ Petition is gross abuse of this Court’s jurisdiction, the order of pre-deposit passed in the year 2001 was...

Application for restoration of appeal filed after almost 16 years - Application for restoration is to be made within three months from the dismissal of the appeal - AT

Maintainability of application - initiation of CIRP - NCLT rejected the application for non-appearance - If there is inaction, want of Bonafide, which is imputable to...

Stay application - Mandatory pre deposit - Section 35F - if the argument of the learned counsel for the petitioner is accepted then he is required to pre-deposit 100%...

Attachment of Overdraft Bank Accounts - garnishee proceedings - the appellate authority cannot entertain the appeal without hearing and without the appellant complying...

Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

Section 143(2) is a mandatory requirement, and failure to comply with it renders the reassessment proceedings invalid. The High Court has consistently held that Section...

Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about...

Seeking exemption from pre-litigation mediation, as required by Section 12-A of the Commercial Courts Act, 2015 - Proceedings u/s 138 of the Negotiable Instruments Act,...

Waiver of pre-deposit - dismissing the appeal for non-compliance of the deposit order - Unless Section 129E is complied with, the Appellate Authority cannot proceed to...

Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

Restoration of appeal - praying for restoration of appeal was made with a delay of about 5 years - The appellant had already pre-deposited ₹ 7 lakhs. If the...

Quick Updates: