https://www.taxtmi.com/caselaws?id=409892 At the second appeal stage under Section 129E of the Customs Act, the statutory pre-deposit is 10% of the duty or penalty confirmed by the first appellate authority, and that figure is inclusive of the 7.5% already deposited at the first appellate stage. A requirement to deposit a further amount so as to make the total 17.5% was therefore incorrect. The related refund-adjustment issue was treated as consequential to the pre-deposit question and had to be reconsidered on the same corrected legal basis. The matters were remanded for fresh adjudication in favour of the assessee to the extent of reopening the issues. en-us Fri, 16 Jul 2021 00:00:00 +0530 Mon, 19 Jul 2021 10:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409892 At the second appeal stage under Section 129E of the Customs Act, the statutory pre-deposit is 10% of the duty or penalty confirmed by the first appellate authority, and that figure is inclusive of the 7.5% already deposited at the first appellate stage. A requirement to deposit a further amount so as to make the total 17.5% was therefore incorrect. The related refund-adjustment issue was treated as consequential to the pre-deposit question and had to be reconsidered on the same corrected legal basis. The matters were remanded for fresh adjudication in favour of the assessee to the extent of reopening the issues. Case-Laws Customs Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409892