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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.
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.
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TaxTMI 
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