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HC held that recovery of duty drawback availed for non-submission of proof of export realisation attracts the mandatory pre-deposit requirement under Section 129E of the Customs Act, and established precedents of this Court, the BHC and CESTAT preclude judicial relaxation of that statutory pre-deposit merely because the petitioner's bank account was frozen by the department. The statutory right of appeal is subject to legislative preconditions and is not absolute. The petitioner was permitted to make the requisite pre-deposit to contest the appeal on merits. Petition disposed of accordingly.
HC held that recovery of duty drawback availed for non-submission of proof of export realisation attracts the mandatory pre-deposit requirement under Section 129E of the Customs Act, and established precedents of this Court, the BHC and CESTAT preclude judicial relaxation of that statutory pre-deposit merely because the petitioner's bank account was frozen by the department. The statutory right of appeal is subject to legislative preconditions and is not absolute. The petitioner was permitted to make the requisite pre-deposit to contest the appeal on merits. Petition disposed of accordingly.
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