1984 (9) TMI 277

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....inistry of Finance (Dept. of Revenue), New Delhi on the 13th day of March, 1980. The same has been transferred to this Tribunal under section 131B of the Customs Act, 1962 and is to be disposed as an appeal. 2. Shri P.R. Biswas, the learned consultant has appeared on behalf of the applicant. He has pleaded that in the instant case the provisions of Section 129E of the Customs Act. 1962 are not applicable as there was no requirement of pre-deposit of penalty under the old Section 131 of the Customs Act, 1962. He has referred to a judgment of the Hon'ble Supreme Court in the case of State of Bombay v. M/s. Supreme General Film Exchange Ltd. reported in AIR 1960 S.C. 980, wherein it was held that an impairment of the right of appeal by p....

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....erson, or (c) any order passed on the application of any aggrieved person under Sec. 130 where the order is of the nature referred to in either of the proviso to sub-section (1) of that section, annual or modify such order. (2) An application under sub-section (1) shall be made within six months from the date of the communication to the applicant of the order against which the application is being made : Provided that the Central Government may, it' it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of six months, allow it to be presented within a further period of six months." Section 129E of the Customs Act, 1962 came into force with effect from the 11t....