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of <h1>Appeal dismissed for non-compliance with pre-deposit requirement under Customs Act.</h1> <h3>Anjani Technoplast Ltd. Versus The Commissioner of Customs</h3> Anjani Technoplast Ltd. Versus The Commissioner of Customs - 2015 (326) E.L.T. 472 (Del.) Issues:1. Appeal against dismissal for failure to make pre-deposit under Section 129E of the Customs Act.2. Applicability of the amended Section 129E to appeals filed before and after its enforcement.3. Interpretation of the legal position regarding mandatory pre-deposit for CESTAT appeals.Analysis:1. The appeal was filed against the dismissal by the CESTAT due to the Appellant's failure to make a pre-deposit of 7.5% of the duty demanded under Section 129E of the Customs Act. The Appellant had been issued a show-cause notice for non-fulfillment of export obligations, leading to a demand of duty, interest, and penalty. The CESTAT dismissed the appeal on the grounds of non-compliance with the pre-deposit requirement.2. The main contention was whether the amended Section 129E, which mandated a pre-deposit, applied to appeals filed before its enforcement. The Appellant argued that since the show-cause notice was issued prior to the amendment, the new provision should not apply. However, the Respondent cited the Allahabad High Court's decision, stating that the amended section applied to all appeals filed after its enforcement date.3. The Court highlighted that both the Central Excise Act and the Customs Act were amended to include mandatory pre-deposit provisions. The Allahabad High Court's decision in Ganesh Yadav v. Union of India upheld the constitutional validity of the amendment. The Court emphasized that the amended Section 129E would apply to appeals filed on or after the enforcement date, requiring the specified percentage of duty to be deposited for appeal consideration.4. The Court concurred with the Allahabad High Court's interpretation, stating that the amended Section 129E applied to all appeals filed after the enforcement date. In this specific case, the Appellant failed to deposit the required amount, leading to the dismissal of the appeal by the CESTAT. The Court found no substantial question of law and dismissed the appeal and pending application accordingly.
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