HC addressed valuation dispute regarding exported Printed ...

High Court Allows PCB Exporter to Appeal Enhanced Penalty with Lower Pre-deposit Based on Original Penalty Amount.

January 27, 2025

Case Laws Customs HC

HC addressed valuation dispute regarding exported Printed Circuit Boards where penalty was significantly increased from Rs.1,00,000 to Rs.1,00,00,000 in subsequent Order-in-Original. While acknowledging statutory alternative remedy exists, HC permitted petitioner to file appeal within three weeks against Order dated 31.10.2022. Following precedent from Delhi HC, court directed that appeal be considered without requiring full pre-deposit of enhanced penalty. Petitioner allowed to proceed with pre-deposit based on initial Rs.1,00,000 penalty amount, without prejudice to final determination on merits by appellate authority. Court emphasized this concession on pre-deposit requirement would not influence substantive appeal determination. Petition disposed accordingly.

View Source

← Previous Next →

HC addressed valuation dispute regarding exported Printed ...

High Court Allows PCB Exporter to Appeal Enhanced Penalty with Lower Pre-deposit Based on Original Penalty Amount.

January 27, 2025

Case Laws Customs HC

You may also like:

Pre-deposit - The amounts deposited by the other entities cannot be reckoned towards the pre-deposit by the appellant herein. Such amounts can be reckoned towards...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the...

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.

The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -...

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...

Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

The appellant has not made the pre-deposit and even though time was given to the appellant to make the pre-deposit, the pre-deposit has not been made - In view of the...

Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the...

Quick Updates: