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Non-compliance with conditions imposed u/s 129(e) of Customs Act, 1962 led to rejection of appeal. The High Court held that writ petitions challenging final order of CEGAT are maintainable in appropriate cases heard by Division Bench, despite availability of statutory remedy u/s 35G of Central Excise Act. These petitions were treated as mercy petitions without involving any question of law. To balance interests, the impugned orders were set aside on condition of remitting Rs. 15 lakhs per appeal within four weeks.
Non-compliance with conditions imposed u/s 129(e) of Customs Act, 1962 led to rejection of appeal. The High Court held that writ petitions challenging final order of CEGAT are maintainable in appropriate cases heard by Division Bench, despite availability of statutory remedy u/s 35G of Central Excise Act. These petitions were treated as mercy petitions without involving any question of law. To balance interests, the impugned orders were set aside on condition of remitting Rs. 15 lakhs per appeal within four weeks.
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