2013 (9) TMI 785

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....ondoned and the appeals be heard on merit. Cause shown in the affidavit filed in support of the application for condonation of delay is sufficient. Applications for condonation of delay filed in the above-captioned appeals are allowed. Delay in filing the above appeals is condoned. With the consent of learned Counsel for the parties, we proceeded to hear the matter finally at the admission stage itself. Heard Sri B.R. Singh, learned Counsel for the appellants and Sri Rajesh Singh Chauhan, learned Counsel for the opposite parties and perused the records. These two appeals are under Section 130 of the Customs Act, 1962 (hereinafter referred to as "the Act") from the orders dated 21.9.2012 passed in Appeal No. C/2400-2401/2012 passed by t....

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....s issued by the Joint Commissioner, Custom (Prev.) as to why the seized 12,992 Kg. foreign smuggled beetle nut should not be confiscated under Section 11 of the Act and penalty should not be imposed upon them under Section 112 of the Act, to which the appellants submitted their reply but the Adjudicating Authority, without appreciating the various submissions of the appellants, imposed penalty of Rs.2,00,000/- under Section 112 of the Act upon each of the appeallants. Feeling aggrieved, the appellants preferred an appeal before the Commissioner (Appeals), which was rejected vide order dated 3.5.2012, against which, the appellants preferred an appeal before the Tribunal. The Appellate Tribunal, after considering the facts and circumstances o....

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....t proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing." On perusal of the aforesaid provisions, it is abundantly clear that it is a pre-condition to deposit the amount in respect of an appeal filed against the duty demanded or penalty levied. Although the Section does not expressly provide for rejection of the appeal for non-deposit of duty or penalty, yet it makes it obligatory on the appellant to deposit the duty or penalty, pending the appeal, failing which the Appellate Tribunal is fully competent to reject the appeal. The case of the appellants is that the learned Adjudicating Authority as well as the Appellate Authority have violated the pri....