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High Court sets aside Customs Appeals order, directs petitioner to make penalty deposit within one week The High Court allowed the writ petition, setting aside the Commissioner of Customs (Appeals)'s order due to the petitioner's willingness to make the ...
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High Court sets aside Customs Appeals order, directs petitioner to make penalty deposit within one week
The High Court allowed the writ petition, setting aside the Commissioner of Customs (Appeals)'s order due to the petitioner's willingness to make the pre-deposit within two days. The petitioner was directed to deposit the penalty amount of Rs. 5 lakhs within one week for the appeal to be revived. Failure to comply within the specified period would result in no further decision by the Commissioner of Customs (Appeals) in the appeal. An additional miscellaneous application was disposed of accordingly.
Issues: Challenge to order of Commissioner of Customs (Appeals) for non-deposit of penalty amount as per Section 129E of Customs Act, 1962.
Analysis: The writ petition was filed to challenge the order of the Commissioner of Customs (Appeals) dated 30th August, 2019, which dismissed the petitioner's appeal due to non-deposit of 7.5% of the penalty amount imposed on the petitioner as per Section 129E of the Customs Act, 1962. The case involved the recovery of 996 grams of gold (125 coins) from the petitioner's possession at the Indira Gandhi International Airport, leading to a complete confiscation order dated 31st July, 2018. The petitioner, dissatisfied with the confiscation order and penalty, filed an appeal before the Commissioner of Customs (Appeals) under Section 128 of the Customs Act, 1962.
The amended provision of Section 129E required the petitioner to make a pre-deposit of 7.5% of the penalty amount, which amounted to Rs. 5 lakhs. However, the petitioner had not made this deposit, resulting in the dismissal of the appeal by the Commissioner of Customs (Appeals). The petitioner contended that the original confiscation order was passed without granting an opportunity of being heard. Nevertheless, the petitioner expressed readiness to make the pre-deposit within two days and requested the Commissioner of Customs (Appeals) to hear the appeal on its merits.
Considering the submissions and the petitioner's willingness to make the pre-deposit within two days, the High Court allowed the writ petition, setting aside the Commissioner of Customs (Appeals)'s order dated 30th August, 2019. The petitioner was directed to deposit the penalty amount of Rs. 5 lakhs within one week, which would be accepted by the Commissioner of Customs (Appeals). The appeal was revived with its original number, and failure to make the pre-deposit within the specified period would result in no further decision by the Commissioner of Customs (Appeals) in the appeal. The writ petition was disposed of with these directions.
Additionally, a consequential miscellaneous application was disposed of in light of the order passed in the writ petition. The court directed the issuance of a copy of the order under the signature of the Court Master.
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