Compliance with Customs Act Section 129E is Mandatory for Appeal Filing

The Appellate Tribunal CESTAT AHMEDABAD ruled that compliance with Section 129E of the Customs Act, 1962 is mandatory before seeking condonation of delay in filing an appeal under Section 129A. The Tribunal rejected the appellant's request for condonation of a 1091-day delay, stating that compliance with Section 129E must precede any appeal filing. The judgment emphasized the importance of adhering to the post-amendment provisions of Section 129E and outlined the sequence of actions required for appellants in similar situations.

---

---

Issues: Condonation of delay in filing an appeal under Section 129E of Customs Act, 1962; Sequence of hearing COD application and compliance with Section 129E.

In the judgment delivered by the Appellate Tribunal CESTAT AHMEDABAD, the issue at hand was the condonation of delay in filing an appeal under Section 129E of the Customs Act, 1962. The Appellant sought condonation of a 1091-day delay in filing the appeal, arguing that the Tribunal cannot dismiss their appeal for failure to deposit the requisite amount under the amended Section 129E. The Appellant's Advocate cited the case of Ranjit Impex Vs Appellate Deputy Commissioner & Another to support their contention. On the other hand, the Revenue's Authorized Representative argued that the question was not about entertaining the appeal but about the sequence of hearing the COD application and complying with Section 129E. The Revenue contended that compliance with the amended provisions of Section 129E was necessary before the COD application could be heard, stating that the circumstances in the cited Supreme Court judgment were different from the present case.

The Tribunal agreed with the Revenue's contention, emphasizing that post-amendment to Section 129E of the Customs Act, compliance with this section was mandatory for anyone filing an appeal under Section 129A. The Tribunal ruled that the Appellant must first comply with the provisions of Section 129E before seeking condonation of delay, as empowered by Section 129A(5) of the Customs Act, 1962. Therefore, the Tribunal deemed the present miscellaneous application premature and rejected it, granting the applicant the liberty to approach the Tribunal after complying with Section 129E.

In conclusion, the Appellate Tribunal CESTAT AHMEDABAD disposed of the Miscellaneous Application, highlighting the importance of complying with Section 129E of the Customs Act, 1962 before seeking condonation of delay in filing an appeal under Section 129A. The judgment underscored the mandatory nature of compliance with Section 129E post-amendment, outlining the sequence of actions to be followed by appellants in such cases.

---